In exercise of the powers conferred by Sub-section (ii) of section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2021 (03 of 2021), the Lieutenant Governor of the National Capital Territory of Delhi hereby appoints the 1st day of January, 2022, as the date on which the provisions of sections 2, 3, 7 to 16 of the said Act shall come into force, refer attachment for further details