Inserts the Explanation in the Notification No. 12/2017- State Tax (Rate), dated the 30th June, 2017

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....(3) of section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue....