Supersession Notification No.32/2017 –State Tax, dated the 08th November, 2017

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....on (2) of section 23 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), hereinafter referred to as the "said Act", the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council and in supersession of the notification of the Government of National Capital Territory of Delhi in the Department of Finance, No. 32/2017 -State Tax, dated the 08th November, 2017 ....

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....of the Table contained in the said notification and the Description specified in the corresponding entry in column (3) of the Table contained in the said notification; or (ii) such persons making inter-State taxable supplies of the products mentioned in column (2) of the Table below and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entry in colum....

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....(handloom products) including 50, 58, 62, 63 10. Textiles hand printing 50, 52, 54 11. Zari thread 5605 12. Carpet, rugs and durries 57 13. Textiles hand embroidery 58 14. Theatre costumes 61, 62, 63 15. Coir products (including mats, mattresses) 5705, 9404 16. Leather footwear 6403, 6405 17. Carved stone produc....

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....the benefit of notification No. 03/2018 - Integrated Tax, dated the 22nd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1052(E), dated the 22nd October, 2018: Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed the amount of aggregate turnover above which a supplie....