The Government of Delhi has issued an amendment to Notification dated June 30, 2017, on the exemption of intra-State supplies of goods under the Delhi Goods and Services Tax Act, 2017. This amendment was issued on 25th May, 2023.
The amendment has inserted an exemption to Rab, other than pre-packaged and labelled. Hence by virtue of the present amendment, this prescribed Rab is exempted from whole of the state tax leviable on intra-state supply of goods.
The amendment shall come into force with effect from 1st March, 2023.