Notification/Circular No. – No. 24/2024-State Tax dated June 30, 2025
Applicable Act/Rule – Delhi Goods and Services Tax Act, 2017
Applicable Section/Rule – Section 23(2) of Delhi Goods and Services Tax Act, 2017
Effective Date – October 10, 2024
The Lieutenant Governor of Delhi, on the recommendation of the GST Council, has amended Notification No. 5/2017-State Tax dated June 22, 2017. The original notification had exempted certain categories of persons from obtaining GST registration under specified conditions.
In notification No. 5/2017-State Tax, dated the 22nd June, after the opening paragraph, the following proviso shall be inserted, namely :-
“Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).
This notification shall come into force with effect from the 10th day of October, 2024.
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