2333 DG/2020
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
xxxGIDExxx
असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
fnYyh] 1 twu] 2020
I
VI
—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½
dh /kkjk 11 dh mi&/kkjk ¼1½ ds rgr 'kfä;ksa dk ç;ksx djrs gq;s] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr
ls larq"V gksrs gq, fd ,slk djuk tufgr esa vko';d gS vkSj th,lVh ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,rn}kjk]
jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj] foÙk foHkkx ¼jktLo&I½ dh vf/klwpuk la[;k-12/2017&jkT; dj ¼nj½] fnukad 30
twu] 2017] ftls la. Qk. 03¼15½/foÙk¼jkt0&I½/2017&18/Mh,l&VI/380] fnukad 30 twu] 2017 dks fnYyh ds jkti=
vlk/kkj.k ds Hkkx&IV] esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrs gSa] ;Fkk :—
mä vf/klwpuk esa] &
¼i½
çkjfEHkd iSjkxzkQ esa] 'kCn] dks"Bd vkSj vad ^/kkjk 11 dh mi /kkjk ¼1½* ds LFkku ij 'kCn] dks"Bd vkSj vad ^/kkjk
9 dh mi/kkjk ¼3½ mi/kkjk ¼4½] /kkjk 11 dh mi/kkjk ¼1½] /kkjk 15 dh mi/kkjk ¼5½ vkSj /kkjk 148* dks çfrLFkkfir fd;k
tk,xkA
सं. 95] दिल्ली, सोमवार,िून 1 , 2020/ज् येष् ठ 11, 1942 [रा.रा.रा.क्षे.दि. सं. 28
No. 95] DELHI, MONDAY, JUNE 1, 2020/JYAISHTHA 11, 1942 [N.C.T.D. No. 28
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-03062020-219692
SG-DL-E-03062020-219692
[PART IV
DELHI GAZETTE : EXTRAORDINARY
2
¼ii½
lkj.kh esa%&
¼d½ Øe la- 41 çfof"V;ksa ds i'pkr fuEufyf[kr Øe la- vkSj çfof"V;ksa dks var% LFkkfir fd;k tk,xk%&
(1)
(2)
(3)
(4)
(5)
^41d
'kh"kZd
9972
ml fLFkfr dks NksM+dj tgka fdlh l{ke çkf/kdkjh }kjk
iw.kZrk dk çek.ki= tkjh djus ds i'pkr] tgka Hkh
t:jh gks ;k igys dCts ds i'pkr] nksuksa esa tks Hkh igys
gks] laiw.kZ çfrQy dks çkIr dj fy;k x;k gks fdlh
Øsrk dks iw.kZr;k va'krkfczdh fd, tkus ds vk'k; ls
fdlh çkstsDV esa fdlh çeksVj ds }kjk fd, tk jgs
vkoklh; vikVZesaV ds fuek.kZ dk;Z ls lacaf/kr ^MsoyiesaV
jkbVl* ;k ,Q,lvkbZ ¼vfrfjä ,Q,lvkbZ lesr½ ds
varj.k ds ek/;e ls nh tkus okyh lsokA
bl vf/klwpuk ds varxZr çkstsDV esa vkoklh; vikVZesaV
ds fuekZ.k ds fy, miyC/k th,lVh ls NwV dh jkf'k
dh x.kuk bl çdkj gksxh%&
[çkstsDV dk fuekZ.k dk;Z gsrq ¼VhMhvkj ;k ,Q,lvkbZ
¼vfrfjä ,Q,lvkbZ lesr½ ;k nksuksa ij Hkqxrku gsrq
th,lVh] X¼çkstsDV ds vkoklh; vikVZesaV dk dkisZV
,fj;k ÷ çkstsDV ds vkoklh; vkSj okf.kfT;d vikVZesaV
dk dqy dkisZV ,fj;k½
'kwU;
c'krsZ fd çeksVj MsoyiesaV jkbVl ;k
,Q,lvkbZ ¼vfrfjä ,Q,lvkbZ lesr½]
;k nksuksa ds ewy ds ,sls vuqikr ij fjolZ
pktZ ds vk/kkj ij ykxw nj ls ml dj
dk Hkqxrku djus dk nk;h gksxk tks fd
iw.kZrk çek.ki= ¼dEiyh'ku lVhZfQdsV½
ds tkjh gksus dh rkjh[k ;k çkstsDV ds
igys dCts dh rkjh[k] tSlh fLFkfr gks
rd fcuk cqd fd, x, jgus okys
vkoklh; vikVZesaV ds ckjs esa tks ns;
gksxk] bldh x.kuk fuEu rjhds ls dh
tk;sxh%&
[eku yhft, ;gka NwV u nh xbZ gks
çkstsDV ds vkoklh; vikVZesaV ds fuekZ.k
gsrq MsoyiesaV ds vf/kdkj dk varj.k ;k
,Q,lvkbZ ¼vfrfjä ,Q,lvkbZ lesr½
;k nksuksa ij Hkqxrku dh tkus okyh
th,lVh] X ¼çkstsDV ds mu vkoklh;
vikVZesaV dk dkisZV ,fj;k tks fd iw.kZrk
çek.ki= ¼dEiyh'ku lVhZfQdsV½ dks
tkjh fd, tkus dh rkjh[k ;k igyk
dCtk ysus dh rkjh[k dks fcuk cqd fd,
x, iM+s Fks ÷ çkstsDV ds vkoklh;
vikVZesaV dk dqy dkisZV ,fj;k½%
c'krsZ vkSj Hkh fd ijarq igys ds vuqlkj
Hkqxrku fd, tkus okyk dj ^,QksMsZoy*
vkoklh; vikVZesaV ds ewY; ds 0-5
çfr'kr vkSj mu vkoklh; vikVZesaV ds
ewY; ds 2-5 çfr'kr ls vf/kd ugha gksxk
tks fd ^,QksMsZoy* vkoklh; vikVZesaVl
ls fHkUu gSa vkSj iw.kZrk çek.ki=
¼dEiyh'ku lVhZfQdsV½ ds tkjh gksus dh
rkjh[k ;k çFke dCts dh rkjh[k dks
fcuk cqd fd, x, iM+s gksaA
MsoyiesaV jkbVl ;k ,Q,lvkbZ ;k nksuksa
ds mä fgLls ij Hkqxrku fd, tkus
okys jkT; dj dh ns;rk] ftldh Åij
x.kuk gqbZ gS] ml rkjh[k dks iSnk gksxh
tks rkjh[k iw.kZrk çek.ki= ¼dEiyh'ku
lVhZfQdsV½ ;k çkstsDV ds çFke dCts½]
tSlh Hkh fLFkfr gks vkSj nksuksa esa tks Hkh
igys gks] gksxh
41ख
'kh"kZd
9972
ml fLFkfr dks NksM+dj tgka fd laiw.kZ çfrQy dks
iw.kZrk çek.ki= ¼dEiyh'ku lVhZfQdsV½ dks l{ke
çkf/kdkjh ds }kjk tkjh fd, tkus ds i'pkr] tgka ,slk
t:jh gks ;k çFke dCts dh rkjh[k ds ckn] nksuksa esa tks
Hkh igys gks] çkIr dj fy;k x;k gks] fdlh Øsrk dks
iw.kZrk ;k va'krk fczdh fd, tkus ds mís'; ls çeksVj
}kjk fd, tk jgs vkoklh; vikVZesaV ds lacaf/kr fuekZ.k
gsrq 30 o"kZ ds nh?kZdkfyd ;k blls vf/kd ds
nh?kZdkfyd iês dks nsdj çnku dh tkus okyh lsok ij
Hkqxrku fd, tkus okys ^viÝaV jkf'k ¼ftls çhfe;e]
lykeh] dkWLV] çkbl] MsoyiesaV pktZ ;k vU; fdlh Hkh
uke ls tkuk tkrk gks½
'kwU;
c'krsZ fd çeksVj nh?kZdkfyd Hkwfe ds iês
ij ns; viÝaV jkf'k ¼ftls çhfe;e]
lykeh] dkWLV] çkbl] MsoyiesaV pktZ ;k
vU;~ fdlh Hkh uke ls tkuk tkrk gks½ ds
,sls vuqikr ij fjolZ pktZ ds vk/kkj ij
ykxw nj ls ml dj dk Hkqxrku djus
dk nk;h gksxk tks fd iw.kZrk çek.ki=
¼dEiyh'ku lVhZfQdsV½ ds tkjh gksus dh
rkjh[k ;k çkstsDV ds igys dCts dh
rkjh[k] tSlh fLFkfr gks rd fcuk cqd
fd, x, jgus okys vkoklh; vikVZesaV ds
ckjs esa tks ns; gksxk] bldh x.kuk
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
bl vf/klwpuk ds varxZr çkstsDV esa vkoklh; vikVZesaV
ds fuekZ.k ds fy, miyC/k th,lVh ls NwV dh jkf'k
dh x.kuk bl çdkj gksxh%&
[çkstsDV esa fuekZ.k dk;Z gsrq Hkwfe dks nh?kZdky rd iês
ij fn, tkus ij ykxw viÝaV jkf'k ¼ftls çhfe;e]
lykeh] dkWLV] çkbl] MsoyiesaV pktZ ;k vU; fdlh Hkh
uke ls tkuk tkrk gks½ ij Hkqxrku gsrq th,lVh] X
¼çkstsDV ds vkoklh; vikVZesaV dk dkisZV ,fj;k ÷
çkstsDV ds vkoklh; vkSj okf.kfT;d vikVZesaV dk dqy
dkisZV ,fj;k½
fuEufyf[kr rjhds ls dh tk;sxh%&
[eku yhft, ;gka NwV u nh xbZ gks rks
çkstsDV ds vkoklh; vikVZesaV~l ds
fuekZ.k gsrq Hkwfe ds nh?kZdkfyd iês ij
ns; viÝaV jkf'k ¼ftldks fd çhfe;e]
lykeh] dkWLV] çkbl] MsoyiesaVl pktZ
;k vU; fdlh Hkh uke ls tkuk tkrk gks
ij ns; th,lVh] X ¼iw.kZrk çek.ki=
¼dEiyh'ku lVhZfQdsV½ ds tkjh fd,
tkus ;k igys dCts fd rkjh[k rd fcuk
cqd gq, jgus okys vkoklh; vikVZesaVl
÷ çkstsDV esa vkoklh; vikVZesaVl dk
dqy dkisZV ,fj;k½%
c'krsZ vkSj Hkh fd mi;qZä ijarq igys ds
vuqlkj Hkqxrku fd, tkus okyk dj
^,QksMsZoy* vkoklh; vikVZesaV ds ewY;
ds 0-5 çfr'kr vkSj mu vkoklh;
vikVZesaV ds ewY; ds 2-5 çfr'kr ls
vf/kd ugha gksxk tks fd ^,QksMsZoy*
vkoklh; vikVZesaV ls fHkUu gSa vkSj iw.kZrk
çek.ki= ¼dEiyh'ku lVhZfQdsV½ ds
tkjh gksus dh rkjh[k ;k çFke dCts dh
rkjh[k dks fcuk cqd fd, x, iM+s gksaA
viÝaV jkf'k ¼ftldks fd çhfe;e]
lykeh] dkWLV] çkbl] MsoyiesaV pktZ ;k
vU; fdlh Hkh uke ls tkuk tkrk gks½ ds
mä fgLls ij Hkqxrku fd, tkus okys
jkT; dj dh ns;rk] ftldh Åij x.kuk
gqbZ gS] ml rkjh[k dks iSnk gksxh tks
rkjh[k iw.kZrk çek.ki= ¼dEiyh'ku
lVhZfQdsV½ ;k çkstsDV ds çFke dCts½]
tSlh Hkh fLFkfr gks vkSj nksuksa esa tks Hkh
igys gks] gksxh
¼iii½ iSjkxzkQ 1 ds i'pkr fuEufyf[kr iSjkxzkQksa dks varLFkkfir fd;k tk,xk] ;Fkk %&
Þ1d- vkoklh; ;k okf.kfT;d vikVZesaV ds :i esa çfrQy ds ,ot esa fcYMj/Msoyij dks fdlh O;fä }kjk MsoyiesaV
jkbVl ;k ,Q,lvkbZ ds varj.k ds ek/;e ls nh tkus okyh lsok dh vkiwfrZ ds ewY; dks ml ewY; ds cjkcj ekuk
tk,xk tks fd mä fcYMj/Msoyij ds }kjk fdlh Lora= Øsrk ls mlh çdkj ds vikVZesaV ds fy, ml utnhdh
rkjh[k dks Hkkfjr fd;k x;k gksxk ftl rkjh[k dks ,sls MsoyiesaV jkbVl ;k ,Q,lvkbZ dk varj.k ,sls fcYMj
/Msoyij dks fd;k x;k gksA
1[k- iw.kZrk çek.ki= ds tkjh fd, tkus dh rkjh[k ;k igys dCts dh rkjh[k] tSlh Hkh fLFkfr gks fcuk cqd fd,
x, iM+s vkoklh; ;k okf.kfT;d vikVZesaV ds fgLls ds ewY; dks ml ewY; ds cjkcj ekuk tk,xk tks fd iw.kZrk
çek.ki= dks tkjh gksus dh rkjh[k ;k çFke dCts dh rkjh[k ;k fQj tSlh Hkh fLFkfr gks] dks ,sls fcYMj/Msoyij
}kjk mlh çdkj ds vikVZesaV dk ewY; fy;k x;k gksAß
¼iv½ Li"Vhdj.k ls lacaf/kr iSjkxzkQ ¼3½ esa] miokD; ¼4½ ds i'pkr] fuEufyf[kr miokD; dks varLFkkfir fd;k tk,xk%&
Þ¼v½ in ^^vikVZesaV^^ 'kCn dk ogh vFkZ gksxk tks blds fy, jh;y ,LVsV ¼jsxwys'ku ,aM MsoyiesaV½ ,DV] 2016 ¼2016 dk
12½ dh /kkjk 2 dh miokD; ¼³½ esa fn;k x;k gksA
¼vi½ in Þ,QksMsZoy vkoklh; vikVZesaVß dk ogh vFkZ gksxk tks blds fy, vf/klwpuk la- 11/2017& jkT; dj ¼nj½] fnukad
30-06-2017] ;Fkk la'kksf/kr] ftls la0Qk0 03¼15½/foÙk¼jkt0&1½/2017&18/ Mh,l&VI/381] fnukad 30 twu] 2017 ds
rgr fnYyh ds jkti= vlk/kkj.k ds Hkkx&IV esa çdkf'kr fd;k x;k Fkk] esa fn;k x;k gksA
(vii) in ^^çeksVj^^ 'kCn dk ogh vFkZ gksxk tks blds fy, jh;y ,LVsV ¼jsxwys'ku ,aM MsoyiesaV½ ,DV] 2016 ¼2016 dk
12½ dh /kkjk 2 dh miokD; ¼;V½ esa fn;k x;k gksA
¼viii½ ÞçkstsDVß ls vfHkçk;% fdlh jh;y ,LVsV çkstsDV ¼REP½ ;k jsthMsaf'k;y jh;y ,LVsV çkstsDV ¼RREP½ ls gSA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
4
¼ix½ in ^^jh;y ,LVsV çkstsDV ¼REP½ß dk ogh vfHkçk;% gksxk tks blds fy, jh;y bLVsV ¼jsX;wys'ku ,aM MsoyiesaV½
,DV] 2016 ¼2016 dk 16½ dh /kkjk 2 ds miokD; ¼;<½ esa fn;k x;k gksA
(x) in ^^jsthMsaf'k;y jh;y ,LVsV çkstsDV ¼RREP½ß dk vfHkçk;% ml jh;y ,LVsV çkstsDV ¼REP½ ls gksxk ftuesa fdlh
okf.kfT;d vikVZesaV~l dk dkjisV ,fj;k ml jh;y ,LVsV çkstsDV ¼REP½ ds lHkh vikVZesaV~l ds dqy dkjisV ,fj;k ds
15 % ls vf/kd u gksA
¼xi½ in ^^dkyhu {ks= ¼dkisZV ,fj;k½^^ 'kCn dk vFkZ ogh gS tks fd fj;y ,LVsV ¼fofu;eu vkSj fodkl½ vf/kfu;e] 2016
esa fufnZ"V fd;k x;k gSA
¼xii½ Þ,d vikVZesaV tks iwjk gksus ds çek.k i= tkjh djus dh frfFk ij cqd fd;k x;k gks ;k çkstsDV ds igys dCtsß dk
eryc gksxk ,d vikVZesaV tks fuEufyf[kr lHkh rhu 'krksaZ dks iwjk djrk gks] ;Fkk&
¼d½ vikVZesaV lsok ds fuekZ.k dh vkiwfrZ dk fgLlk mä frfFk dks ;k mlls igys vkiwfrZ dk le; gS; rFkk
¼[k½ mä frfFk dks ;k mlls igys iath—r O;fä ds cSad [kkrs esa de ls de ,d fdLr ds cjkcj dh jkf'k tek
djok nh xbZ gksA
¼x½ mä frfFk dks vFkok mlls igys vkoaVu i= ;k fcØh le>kSrs ;k vikVZesaV ds fdlh vU; leku nLrkost dh
lk{; cqfdax tkjh dj nh xbZ gksA
¼xiii½ Þ¶yksj Lisl bUMsDl ¼,Q,lvkbZ½ß ls vfHkçk;% fdlh Hkou ds dqy ¶yksj ,fj;k ¼lEiw.kZ ¶yksj ,fj;k½ vkSj ml
Hkw&[k.M ds {ks=Qy ds vuqikr ls gS ftlij fd ,sls Hkou dk fuekZ.k gqvk gksAß
2- ;g vf/klwpuk 1 vçSy 2019 ls ykxw gksxhA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky,
ds vkns’k ls rFkk muds uke ij]
lquhy lgxy] mi lfpo&VI ¼foÙk½
ç/kku vf/klwpuk la- 12@2017&jkT; dj ¼nj½] fnukad 30 twu 2017 dks la- Qk- 03¼15½/foÙk¼jkt-&1½/2017&18/
Mh,l&VI/380] fnukad 30 twu 2017 ds rgr fnYyh ds jkti= vlk/kkj.k ds Hkkx&IV esa çdkf'kr fd;k x;k Fkk
vkSj blesa vafre ckj vf/klwpuk la- 28/2018 – jkT; dj ¼nj½ fnukad 12 flrEcj] 2019] la- Qk-
03¼53½/foÙk¼jkt-&1½/2019-20/Mh,l&VI/422] fnukad 12 flrEcj] 2019, ds rgr] ds }kjk la'kks/ku fd;k x;k
gSA
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 1st June, 2020
No. 04/2019- State Tax (Rate)
No. F.3(3 )/Fin (Rev-I)/2020-21/DS-VI/166 .—In exercise of the powers conferred by sub-section (1) of section 11 of
the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on
being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby
makes the following further amendments in the notification of the Government of Delhi, in the Department of Finance
(Revenue-I), No.12/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi,
Extraordinary, Part IV, vide number No. F.3 (15 )/Fin (Rev-I)/2017-18/DS-VI/ 380, dated the 30th June, 2017,
namely:—
In the said notification, —
(i) in the opening paragraph, for the word, brackets and figures ―sub-section (1) of section 11‖ the word, brackets and
figures, ― sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11,sub-section (5) of section 15
and section 148,‖ shall be substituted;
(ii) in the Table, —
(a) after serial number 41 and the entries relating thereto, the following serial numbers and entries shall be inserted,
namely: —
(1)
(2)
(3)
(4)
(5)
―41A
Heading 9972
Service by way of transfer of
development rights (herein
Nil
Provided that the promoter shall be liable to pay tax
at the applicable rate, on reverse charge basis, on such
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
refer TDR) or Floor Space
Index
(FSI)
(including
additional FSI) on or after 1st
April, 2019 for construction
of residential apartments by
a promoter in a project,
intended for sale to a buyer,
wholly or partly, except
where
the
entire
consideration
has
been
received after issuance of
completion certificate, where
required, by the competent
authority or after its first
occupation,
whichever
is
earlier.
The
amount
of
GST
exemption
available
for
construction of residential
apartments in the project
under this notification shall
be calculated as under:
[GST payable on TDR or
FSI
(including
additional
FSI) or both for construction
of the project] x (carpet area
of the residential apartments
in the project ÷ Total carpet
area of the residential and
commercial apartments in
the project )
proportion of value of development rights, or FSI
(including additional FSI), or both, as is attributable
to the residential apartments, which remain un-
booked on the date of issuance of completion
certificate, or first occupation of the project, as the
case may be, in the following manner -
[GST payable on TDR or FSI (including additional
FSI) or both for construction of the residential
apartments in the project but for the exemption
contained herein] x (carpet area of the residential
apartments in the project which remain un- booked on
the date of issuance of completion certificate or first
occupation ÷ Total carpet area of the residential
apartments in the project)
Provided further that tax payable in terms of the first
proviso hereinabove shall not exceed 0.5 per cent. of
the value in case of affordable residential apartments
and 2.5 per cent. of the value in case of residential
apartments
other
than
affordable
residential
apartments remaining un- booked on the date of
issuance of completion certificate or first occupation
The liability to pay state tax on the said portion of the
development rights or FSI, or both, calculated as
above, shall arise on the date of completion or first
occupation of the project, as the case may be,
whichever is earlier.
41B
Heading 9972
Upfront amount (called as
premium, salami, cost, price,
development charges or by
any other name) payable in
respect of service by way of
granting of long term lease
of thirty years, or more, on
or after 01.04.2019, for
construction of residential
apartments by a promoter in
a project, intended for sale
to a buyer, wholly or partly,
except
where
the
entire
consideration
has
been
received after issuance of
completion certificate, where
required, by the competent
authority or after its first
occupation,
whichever
is
earlier.
The
amount
of
GST
exemption
available
for
construction of residential
apartments in the project
under this notification shall
be calculated as under:
[GST payable on upfront
amount (called as premium,
salami,
cost,
price,
development charges or by
Nil
Provided that the promoter shall be liable to pay tax
at the applicable rate, on reverse charge basis, on such
proportion of upfront amount (called as premium,
salami, cost, price, development charges or by any
other name) paid for long term lease of land, as is
attributable to the residential apartments, which
remain un- booked on the date of issuance of
completion certificate, or first occupation of the
project, as the case may be, in the following manner -
[GST payable on upfront amount (called as premium,
salami, cost, price, development charges or by any
other name) payable for long term lease of land for
construction of the residential apartments in the
project but for the exemption contained herein] x
(carpet area of the residential apartments in the
project which remain un- booked on the date of
issuance of completion certificate or first occupation
÷ Total carpet area of the residential apartments in the
project);
Provided further that the tax payable in terms of the
first proviso shall not exceed 0.5 per cent. of the
value in case of affordable residential apartments
and 2.5 per cent. of the value in case of residential
apartments
other
than
affordable
residential
apartments remaining un- booked on the date of
issuance of completion certificate or first occupation.
The liability to pay state tax on the said proportion of
upfront amount (called as premium, salami, cost,
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DELHI GAZETTE : EXTRAORDINARY
6
any other name) payable for
long term lease of land for
construction of the project] x
(carpet area of the residential
apartments in the project ÷
Total carpet area of the
residential and commercial
apartments in the project).
price, development charges or by any other name)
paid for long term lease of land, calculated as above,
shall arise on the date of issue of completion
certificate or first occupation of the project, as the
case may be.
(iii)
after paragraph 1, the following paragraphs shall be inserted, namely, —
―1A. Value of supply of service by way of transfer of development rights or FSI by a person to the promoter
against consideration in the form of residential or commercial apartments shall be deemed to be equal to the
value of similar apartments charged by the promoter from the independent buyers nearest to the date on which
such development rights or FSI is transferred to the promoter.
1B. Value of portion of residential or commercial apartments remaining un-booked on the date of issuance of
completion certificate or first occupation, as the case may be, shall be deemed to be equal to the value of similar
apartments charged by the promoter nearest to the date of issuance of completion certificate or first occupation,
as the case may be.‖
(iv) in paragraph 3 relating to Explanation, after clause (iv), the following clause shall be inserted, namely: —
―(v) The term ―apartment‖ shall have the same meaning as assigned to it in clause (e) under section 2 of the Real
Estate (Regulation and Development) Act, 2016 (16 of 2017).
(vi) The term ―affordable residential apartment‖ shall have the same meaning as assigned to it in the notification No.
11/2017-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, dated 30th June, 2017 vide F.3
(15 )/Fin (Rev-I)/2017-18/DS-VI/ 381, dated 30th June, 2017, as amended.
(vii) The term ―promoter‖ shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real
Estate (Regulation and Development) Act, 2016 (16 of 2017).
(viii) The term ―project‖ shall mean a Real Estate Project or a Residential Real Estate Project.
(ix) the term ―Real Estate Project (REP)‖ shall have the same meaning as assigned to it in clause (zn) under section 2
of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017).
(x) The term ―Residential Real Estate Project (RREP)‖ shall mean a REP in which the carpet area of the commercial
apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP;
(xi) The term ―carpet area‖ shall have the same meaning as assigned to it clause (k) under section 2 of the Real Estate
(Regulation and Development) Act, 2016 (16 of 2017).
(xii) ―an apartment booked on the date of issuance of completion certificate or first occupation of the project‖ shall
mean an apartment which meets all the following three conditions, namely-
(a) part of supply of construction of the apartment service has time of supply on or before the said date; and
(b) consideration equal to at least one instalment has been credited to the bank account of the registered person
on or before the said date; and
(c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has
been issued on or before the said date.
(xiii) ―floor space index (FSI)‖ shall mean the ratio of a building’s total floor area (gross floor area) to the size of the
piece of land upon which it is built.‖.
2. This notification shall come into force with effect from the 1st day of April, 2019.
By Order and in the Name of the
Lt. Governor of the National Capital
Territory of Delhi,
SUNIL SEHGAL, Dy. Secy. VI (Finance)
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Note :—The principal notification No. 12/2017 - State Tax (Rate), dated the 30th June, 2017 was published in the
Gazette of Delhi, Extraordinary- IV, published vide No. F.3(15)/Fin.(Rev-I)/2017-18/DS-VI/380, dated the
30th June, 2017 and was last amended by notification No. 28/2018 - State Tax (Rate), dated 12/09/2019 vide
No F.3(53)/Fin.(Rev-I)/2019-20/DS-VI/422 dated the 12/09/2019.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054. ALOK KUMAR
Digitally signed by ALOK KUMAR
Date: 2020.06.03 19:22:17 +05'30'