3155 DG/2020
(1)
रिजी
रिजी
रिजी
रिजी संसंसंसं. . . . डी
डी
डी
डी.एल
एल
एल
एल.- 33002/99
33002/99
33002/99
33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
xxxGIDExxx
असाधारण
असाधारण
असाधारण
असाधारण
EXTRAORDINARY
ािधकार
ािधकार
ािधकार
ािधकार सेसेसेसे कािशत
कािशत
कािशत
कािशत
PUBLISHED BY AUTHORITY
भाग
भाग
भाग
भाग IV
PART IV
रा ीय
रा ीय
रा ीय
रा ीय राजधानी
राजधानी
राजधानी
राजधानी राय
राय
राय
राय
े
े
े
े दली
दली
दली
दली सरकार
सरकार
सरकार
सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
foÙk ¼jktLo&1½ foHkkx
vf/klwpuk
fnYyh] 16 tqykbZ] 2020
la- 28@2019&jkT; dj ¼nj½
la-Qk- 3¼16½@foÙk¼jktLo&I½@2020&21@Mh,l&IV@28-—fnYyh eky ,oa lsokdj vf/kfu;e]
2017 ¼2017 dk 03½ dh /kkjk 9 dh mi/kkjk ¼3½ vkSj mi/kkjk ¼4½] /kkjk 11 dh mi/kkjk ¼1½] /kkjk 15 dh mi/kkjk
¼5½ vkSj /kkjk 148 ds rgr iznRr “kfDr;ksa dk iz;ksx djrs gq, 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] fnYyh ljdkj] foÙk foHkkx ¼jktLo&1½ dh vf/klwpuk la[;k 12@2017&jkT; dj ¼nj½] fnukad
30@06@2017] ftls la-Qk-3¼15½@foÙk ¼jktLo&1½@2017&18@Mh,l&VI@380 ds rgr fnYyh ds jkti=]
vlk/kkj.k Hkkx&4 esa izdkf”kr fd;k x;k ksFkk] esa vkSj vkxs Hkh fuEufyf[kr la”kks/ku djrs gSa] ;Fkk%&
mDr vf/klwpuk esa lkj.kh esa] dze la[;k 41 ds le{k]&
संसंसंसं.
.
.
. 131]
दली
दली
दली
दली, , , , बृह प
बृह प
बृह प
बृह पितवार
ितवार
ितवार
ितवार, , , , जुलाई
जुलाई
जुलाई
जुलाई 16, 2020/आषाढ़
आषाढ़
आषाढ़
आषाढ़ 25, 1942
[रा
रारा
रा.रा
रारा
रा.रा
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रा.ेेेे.द
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द. संसंसंसं. 67
No. 131] DELHI, THURSDAY, JULY 16, 2020/ASHADHA 25, 1942 [N.C.T.D. No. 67
भारत
भारत
भारत
भारत सरकार
सरकार
सरकार
सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-16072020-220556
SG-DL-E-16072020-220556
[PART IV
DELHI GAZETTE : EXTRAORDINARY
2
¼d½ dkWye ¼3½ esa] vad ^^50**] mu nksuksa txgksa ij tgka&tgka ;g vk, gksa] ds LFkku ij vad ^^20** dks
izfrLFkkfir fd;k tk,xk(
¼[k½ dkWye ¼5½ dh izfof’V ds LFkku ij] fuEufyf[kr izfof’V dks izfrLFkkfir fd;k tk,xk] ;Fkk%&
¼5½
c”krsZ fd iV~Vs ij fn, x, IykV~l dk mi;ksx mlh mn~ns”; ds fy, fd;k tkuk gksxk ftls fy, budk vkcaVu
fd;k x;k gks] vFkkZr~ fdlh vkS|ksfxd ;k foÙkh; O;kikfjd {ks= esa vkS|ksfxd ;k foÙkh; dkjksckj gsrq(
c”krsZ vkSj Hkh fd bl laca/k esa jkT; ljdkj }kjk tkjh fd, x, vkns”k ds vuqlkj jkT; ljdkj bldh ifjoh{kk
djsxh vkSj mi;qZDr “krZ dks ykxw djsxh(
c”krsZ vkSj Hkh fd ;fn dksbZ mYya?ku gksrk gS ;k ckn eas Hkw&mi;ksx esa dksbZ ifjorZu gksrk gS] pkgs ftl fdlh Hkh
dkj.k ls] rks ewy iV~VkdrkZ] ;k iV~Vkxzkgh lkFk gh lkFk rnarj dk dksbZ Hkh iV~Vkxzkgh ;k dzsrk ;k LkHkh la;qDr
#i ls vkSj vyx&vyx Hkh jkT; dj dh mruh jkf”k dk Hkqxrku djus ds fy, nk;h gksaxs ftruh fd ;fn ;g
NwV u nh xbZ gksrh rks IykV~l dks nh?kZdkyhu iV~Vs ij fn, tkus dh fLFkfr esa Hkkfjr ^^viQzaV jde** ns; gksrk]
lkFk gh os ns; C;kt rFkk “kkfLr dk Hkh Hkqxrku djus ds izfr blh izdkj nk;h gksaxsA
c”krsZ vkSj Hkh fd ;fn ewy iV~VkdrkZ dk ewy iV~Vkxzkgh ;k rnarj dk iV~Vkxzkgh ;k mi iV~Vkxzkgh ds lkFk dksbZ
djkj gksrk gS vFkok ,sls IykV~l dk rnarj iV~Vkxzkgh ;k dzsrk ;k Lokeh ds lkFk iV~Vs ;k fcdzh ds fy, ckn esa
dksbZ iV~Vk ;k fcdzh dk djkj gksrk gS rks ,sls djkj dh “krksZ esa ;g Hkh mYys[k gksxk fd mi;qZDr “krZ ds v/khu
jgrs gq, ewy iV~Vkxzkgh dks ewy iV~VkdrkZ }kjk IykV~l dks nh?kZdkyhu iV~Vs ij fn, tkus ij jkT; dj ls NwV
iznku dh xbZ Fkh vkSj mDr djkj ds i{kdkj mDr “krZ dk vuqikyu djus dk opu nsrs gSa A
2-
;g vf/klwpuk fnukad 01 tuojh] 2020 ls ykxw gksxhA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
lquhy lgxy] mi lfpo&I V ¼foÙk½
fVIi.k% iz/kku vf/klwpuk la[;k 12@2017&jkT; dj ¼nj½] fnukad 30@06@2017 dks ftls la-Qk-
3¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@380] fnukad 30@06@2017 ds rgr fnYyh ds jkti=]
vlk/kkj.k] Hkkx&4 esa izdkf”kr fd;k x;k Fkk vkSj blesa vafre ckj vf/klwpuk la[;k 21@2019&jkT;
dj ¼nj½] fnukad 17@06@2020] la- Qk -3¼11½@foÙk ¼jktLo&I½@2020&21@Mh-,l- VI@2] fnukad
17@06@2020 ds rgr] ds }kjk la”kks/ku fd;k x;k gSA
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 16th July, 2020
No 28/2019-State Tax (Rate)
No. F.3 (16)/Fin (Rev-I)/2020-21/DS-IV/28.— In exercise of the powers conferred by 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 of the Delhi
Goods and Services Tax Act, 2017 (03 of 2017),the Lt. Governor of the 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 the National Capital Territory of Delhi, in the
Department of Finance (Revenue-1), No.12/2017- State Tax (Rate), dated the 30th June, 2017, published in the Delhi
Gazette, Extraordinary, Part IV, vide No. F.3 (15)/Fin (Rev-I)/2017-18/DS-VI/380, dated the 30th June, 2017,
namely:—
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
In the said notification, in the Table, against serial number 41,—
(a) in column (3), for the figure “50”, at both the places where they occur, the figure “20 ” shall be
substituted;
(b) for the entry in column (5), the following entries shall be substituted, namely,—
(5)
“Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or
financial activity in an industrial or financial business area:
Provided further that the State Government concerned shall monitor and enforce the above condition as per the
order issued by the State Government in this regard:
Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the
original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally
liable to pay such amount of state tax, as would have been payable on the upfront amount charged for the long term
lease of the plots but for the exemption contained herein, along with the applicable interest and penalty:
Provided also that the lease agreement entered into by the original lessor with the original lessee or subsequent
lessee, or sub- lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to
subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the state tax
was exempted on the
long term lease of the plots by the original lessor to the original lessee subject to above condition and that the
parties to the said agreements undertake to comply with the same.”.
2. This notification shall come into force on the 1st day of January, 2020.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy. IV (Finance)
Note: The principal notification No. 12/2017 - State Tax (Rate), dated the 30th June, 2017 was published in the
Delhi Gazette, Extraordinary, Part IV, 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. 21/2019 - State Tax (Rate), dated17/06/2020 vide No. F.3
(11)/Fin (Rev-I)/2020-21/DS-VI/2 , dated 17/06/2020.
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. MANOJ KUMAR
VERMA
Digitally signed by
MANOJ KUMAR VERMA
Date: 2020.07.16
21:07:46 +05'30'