2334 DG/2020
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
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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 lsok dj
vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi&/kkjk ¼1½ vkSj /kkjk 15 dh mi&/kkjk ¼5½ }kjk çnÙk
'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] ifj"kn~ dh vuq'kalk ij] la[;k
la0 Qk0 03¼15½@foÙk¼jkt0&I½@2017&18@Mh,l&VI@382 fnukad 30 twu] 2017 ds rgr fnYyh ds
jkti= vlk/kkj.k ds Hkkx&IV esa çdkf'kr] foÙk foHkkx ¼jktLo&I½ dh vf/klwpuk la[;k- 1/2017&jkT;
dj ¼nj½] fnukad 30 twu] 2017 esa ,rn~}kjk vkSj vkxs fuEufyf[kr la'kks/ku djrs gSa] vFkkZr%&
mDr vf/klwpuk esa] vuqlwph III&9% esa] d‚ye ¼1½ esa Øe la[;k 452P vkSj blls lacaf/kr
çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof'V;ksa dks lekfo'V fd;k tk,xk] vFkkZr~ %
(1)
(2)
(3)
^^452Q
dksbZ
v/;k;
vkjbZih ds fuekZ.k gsrq fdlh çkseksVj dks fdlh viath—r O;fä }kjk lhek 'kqYd
vf/kfu;e] 1975 dh çFke vuqlwph esa v/;k; 'kh"kZd 2523 ds varxZr vkus okys
सं. 96] दिल्ली, सोमवार, िून 1, 2020/ज् येष् ठ 11, 1942 [रा.रा.रा.क्षे.दि. सं. 29
No. 96] DELHI, MONDAY, JUNE 1, 2020/JYAISTHA 11, 1942 [N.C.T.D. No. 29
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-03062020-219695
SG-DL-E-03062020-219695
[PART IV
DELHI GAZETTE : EXTRAORDINARY
2
iwathxr eky vkSj lhesaV ds vykok fdlh eky dh vkiwfrZ ftl ij la-Qk-
3¼74½@foÙk¼jktLo&I½@2019&20@Mh-,l- VI@498, fnukad 22-10-2019 vf/klwpuk
la0- 7/2019&jkT; dj ¼nj½] fnukad 22-10-2019 esa ;Fkk fu/kkZfjr] fnYyh eky vkSj
lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi&/kkjk 4 ds varxZr
eky dh çkfIrdrkZ ds :i esa çkseksVj }kjk dj vnk fd;k x;k gks A
Li"Vhdj.k – bl çfof"V ds mís'; ls&
¼i½^^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
¼ii½ ÞçkstsDVß ls vfHkçk;% fdlh jh;y ,LVsV çkstsDV ¼REP½ ;k jsthMsaf'k;y jh;y
,LVsV çkstsDV ¼RREP½ ls gSA
¼iii½ Þjh;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
¼iv½ ÞjsthMsaf'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
¼v½ ;g çfof"V lHkh oLrqvksa ij ykxw fd, tkus gsrq yh tkuh gS tks ;gka nh xbZ
'krksaZ dks iwjk djrh gS] pkgs os bl vf/klwpuk esa dgha vkSj fdlh vf/kd fof'k"V
v/;k;/'kh"kZd/mi&'kh"kZd ;k VSfjQ en }kjk doj fd, tk,a A
2. ;g vf/klwpuk 1 vçSy] 2019 dks çHkkoh 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 la0- 1@2017–jkT; dj ¼nj½] fnukad 30 twu] 2017 la[;k फा0
3¼15½/foÙk¼jkt0&1½/2017-18/Mh,l&VI/382 fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k
Hkkx&IV esa çdkf'kr dh xbZ vkSj la[;k la0 Qk0 03¼24½/foÙk¼jkt0&1½/2019-20/Mh,l&VI/388 fnukad
03 flrEcj] 2019 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa çdkf'kr vf/klwpuk la0-
24@2018&jkT; dj ¼nj½] fnukad 03 flrEcj] 2019 }kjk blesa vafre la'kks/ku fd;k x;k FkkA
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 1st June, 2020
No. 08/2019- State Tax (Rate)
No. F.3(4 )/Fin (Rev-I)/2020-21/DS-VI/167.—In exercise of the powers conferred by sub-section
(1) of section 9 and sub- section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017 (03 of
2017), the Lt. Governor of National capital Territory of Delhi, on the recommendations of the Council,
hereby makes the following further amendments in the notification of the Government of National capital
Territory of Delhi, in the Department of Finance (Revenue-I), No.1/2017-State Tax (Rate), dated the
30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin(Rev-I)/
2017-18/DS-VI/382, dated the 30th June, 2017, namely:-
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
In the said notification, in Schedule III - 9%, after serial number 452P in column (1) and the entries
relating thereto, the following serial number and entries shall be inserted, namely: -
(1)
(2)
(3)
“452Q
Any chapter
Supply of any goods other than capital goods and cement falling under
chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975
(51 of 1975), by an unregistered person to a promoter for construction of the
project on which tax is payable by the promoter as recipient of goods under
sub- section 4 of section 9 of the Delhi Goods and Services Tax Act, 2017
(03 of 2017), as prescribed in notification No. 07/2019-State Tax (Rate),
dated 22/10/2019, published in Gazette of Delhi, Extraordinary, Part IV,
vide No. F.3(74)/Fin(Rev-I)/2019-20/DS-VI/498, dated 22/10/2019.
Explanation. For the purpose of this entry,–
(i) the term “promoter” shall have the same meaning as assigned to it in in
clause (zk) of section 2 of the Real Estate (Regulation and Development)
Act, 2016 (16 of 2016).
(ii) “project” shall mean a Real Estate Project (REP) or a Residential Real
Estate Project (RREP).
(iii) the term “Real Estate Project (REP)” shall have the same meaning as
assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation
and Development) Act, 2016 (16 of 2016).
(iv) “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.
(v) This entry is to be taken to apply to all goods which satisfy the
conditions prescribed herein, even though they may be covered by a more
specific chapter/ heading/ sub heading or tariff item elsewhere in this
notification.
2. This notification shall come into force with effect from the1stof 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)
Note : The principal notification No.1/2017-State Tax (Rate), dated the 30th June, 2017 was published in
the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/382,
dated the 30th June, 2017 and last amended by notification No. 24/2018-State Tax (Rate), dated the
3rd September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.
F.3(24)/Fin(Rev-I)/2019-20/DS-VI/388, dated the 3rd September, 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 19:18:20 +05'30'