3495 DG/2022

(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

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दिल्ली, बुधवार, मई 25, 2022/ज्येष्ठ 4, 1944

[रा.रा.रा.क्षे.दि. सं. 84

No. 290]

DELHI, WEDNESDAY, MAY 25, 2022/JYAISTHA 4, 1944

[N. C. T. D. No. 84

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-26052022-236024

SG-DL-E-26052022-236024

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

No. 03/2021-State Tax

Delhi, the 25th May, 2022

No. F.3(03)/Fin.(Exp-I)/2022-23/DS-I/438.—In exercise of the powers conferred by sub-section (6D)

of section 25 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification

referred to as the said Act), the Lieutenant Governor of the National Capital Territory of Delhi, on the

recommendations of the Council and in supersession of the notification of the Government of National

Capital Territory of Delhi, in the Department of Finance (Expenditure-I), No. 17/2020 – State Tax, dated the

28^th August, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3(36)/Fin(Rev-

I)/2020-21/DS-IV/66, dated the 28^thAugust, 2020, except as respects things done or omitted to be done

before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of

section 25 of the said Act shall not apply to a person who is,^___

(a) not a citizen of India; or

(b) a Department or establishment of the Central Government or State Government; or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said

Act.

By Order and in the Name of the Lt. Governor of

the National Capital Territory of Delhi,

RAVINDER KUMAR, Dy. Secy. I (Finance)

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: 2022.05.26 15:49:10 +05'30'