No. F. 2(242)/POLICY-GST/2020/224-34.—In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), read with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes(Policy Branch) No.44/2019 – State Tax, dated the 20th November, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.2(211)/POLICY-GST/2019/ 566-75, dated the 20th November, 2019, namely:–