5102 DG/2020
(1)
रिज᭭ᮝी सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
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असाधारण
EXTRAORDINARY
ᮧािधकार से ᮧकािशत
PUBLISHED BY AUTHORITY
भाग IV
PART IV
रा᳦ीय राजधानी रा᭔य ᭃेᮢ ᳰद᭨ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
vf/klwpuk
fnYyh] 21 vDrwcj] 2020
I
IV/126.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 }kjk çnRr 'kfä;ksa dk ç;ksx djrs gq,] ifj’kn~ dh
flQkfj”kksa ij] fnYyh eky vkSj lsok dj fu;e 2017 dk vkSj la”kks/ku djus ds fy, fuEufyf[kr fu;e cukrs gaS vFkkZr~%&
1- ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsokdj ¼nwljk la”kks/ku½ fu;e 2020 gSA
¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok; ;s jkti= esa rkjh[k 2 ekpZ] 2020 dks ço`Ùk gksaxs A
2- fnYyh eky vkSj lsok dj fu;e] 2017 ds fu;e 31d ds mifu;e ¼2½ ds LFkku ij fuEufyf[kr
mi fu;e 1 ekpZ] 2020 ls j[kk tk,xk] vFkkZr~%&
**¼2½ ykVjh ds iznk; dk ewY;] fVdV ds vafdr ewY; dk ;k vk;kstudrkZ jkT; }kjk jkti= esa ;Fkk
vf/klwfpr ewY; dk 100@128] buesa ls tks Hkh mPprj gks le>k tk,xkA
सं. 229] ᳰद᭨ली, बुधवार, अ तूबर 21, 2020/आि᭫ वन 29, 1942 [रा.रा.रा.ᭃे.ᳰद. सं. 177
No. 229] DELHI, WEDNESDAY, OCTOBER 21, 2020/ASVINA 29, 1942 [N. C. T. D. No. 177
भारतसरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-22102020-222651
SG-DL-E-22102020-222651
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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¼fofu;eu½ fu;e] 2010] ds fu;e 2 ds mifu;e ¼1½ ds [kaM ¼p½ esa mldk gSA^^
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns’k ls rFkk muds uke ij]
eukst dqekj] mi lfpo&IV ¼foÙk½
ewy fu;e fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV] esa vf/klwpuk la- Qk- 3¼10½@foÙk ¼jktLo&I½@2017&18@
Mh,l&VI@342] rkjh[k 22 twu] 2017vf/klwpuk la- 22@2019&jkT; dj] rkjh[k 22 twu] 2017 }kjk
izdkf”kr fd, x, Fks vkSj mudk la[;kad la- Qk- 3¼34½@foÙk ¼jktLo&I½@2020&21@Mh,l&IV@65] rkjh[k
28@08@2020 }kjk çdkf'kr vf/klwpuk la- 02@2020&jkT; dj rkjh[k 28@08@2020]- vafre la”kks/ku fd;k
x;k FkkA
FINANCE (REVENUE –I) DEPARTMENT
NOTIFICATION
Delhi, the 21st October, 2020
No. 08/2020–State Tax
No. F. 3 (46)/Fin (Rev-I)/2020-21/DS-IV/126.—In exercise of the powers conferred by section
164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital
Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to
amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force from the 2nd day of
March, 2020.
2. In the Delhi Goods and Services Tax Rules, 2017, with effect from the 1st March, 2020, in rule 31A,
for sub-rule (2), the following sub-rule shall be substituted,namely:-
“(2) The value of supply of lottery shall be deemed to be 100/128 of the face value of ticket or of the
price as notified in the Official Gazette by the Organising State, whichever is higher.
Explanation:– For the purposes of this sub-rule, the expression “Organising State” has the same
meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules,2010.”.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
Note : The principal rules were published in the Delhi Gazette, Extraordinary, Part IV, (i) vide
notification dated the 22nd June, 2017, published vide No. F. 3 (10)/Fin (Rev-I)/2017-18/DS-
VI/342, dated the 22nd June, 2017 and last amended vide notification No. 02/2020 - State Tax,
dated the 28/08/2020, published vide No. F. 3(34)/Fin (Rev-I)/2019-20/DS-IV/65, dated the
28/08/2020.
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.
SURENDER
MAHADASAM
Digitally signed by SURENDER
MAHADASAM
Date: 2020.10.22 19:09:07 +05'30'