(TO BE PUBLISHED IN PART —IV OF THE DELHI GAZETTE EAXTRAORDINARY) — The DELHI GOODS AND SERVICES TAX ACT, 2017

(TO BE PUBLISHED IN PART —IV OF THE DELHI GAZETTE EAXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI (DEPARTMENT OF LAw, JUSTICE AND LEGISLATIVE AFFARIS) 8TH LEVEL, C-WING, DELHI SECRETARIAT, NEW DELHI No. F.l4(3)/LA-2017/ cons2laW/49-58 NOTIFICATION NO. F.l4(3)/LA-2017/ cons2law / 49-58 -. The following Act of the Legislative Assembly of the National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 8th June, 2017 and is hereby published for general information:- "THE DELHI GOODS AND SERVICES TAX ACT, 2017 (DELHI ACT 03 OF 2017) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 31St May, 2017) [8th June, 2017] An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the National Capital Territory of Delhi and the matters connected therewith or incidental thereto BE it enacted by Legislative Assembly of Delhi in the Sixty-eighth Year of the Republic ofIndia asfollows:- CHAPTER I PRELIMINARY (1) This Act may be called the Delhi Goods and Services Tax Act, 2017. It extends to the Whole of the National Capital Territory of Delhi. It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Dated 14 June, 2017 Short title, extent and commencem ent. 4 ofl882. Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. In this Act, unless the context otherwise requires,— "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; "address of delivery" mea