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एस.जी.-डी.एल.-अ.-30122023-250973
SG-DL-E-30122023-250973
असाधारण
EXTRAORDINARY
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं. 379]
दिल्ली, बृहस्पतिवार, दिसम्बर 28, 2023/पौष 7, 1945 [रा.रा.रा.क्षे.दि. सं. 354 No. 379] DELHI, THURSDAY, DECEMBER 28, 2023/PAUSHA 7, 1945 [N. C. T. D. No. 354
भाग IV PART IV
राष्ट्रीय राजधानी राज्य क्षेत्र दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
वित्त (व्यय-I) विभाग
अधिसूचना
दिल्ली, 28 दिसम्बर, 2023
15/2023-राज्य कर (दर)
सं. फा. 03(19)/वित्त(व्यय-I)/2023-24/डीएस-I/1083.—दिल्ली माल एवं सेवाकर अधिनियम, 2017 (2017 का 03) की धारा 54 की उप-धारा (3) द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए, राष्ट्रीय राजधानी क्षेत्र दिल्ली के उपराज्यपाल, इस बात से संतुष्ट होने पर कि सार्वजनिक हित में ऐसा करना आवश्यक है और परिषद की सिफारिशों के आधार पर, एतदद्वारा, इस सरकार की अधिसूचना संख्या 15/2017-राज्य कर (दर), जिसे स.फा 03(15)/वित्त(राजस्व-1)/2017-18/ डीएस-VI/377, दिनांक 30 जून, 2017 के तहत दिल्ली के राजपत्र, असाधारण के भाग-IV खंड 3, उप-खंड (i), में प्रकाशित किया गया था, में निम्नलिखित संशोधन करती है, यथाः- 2 DELHI GAZETTE : EXTRAORDINARY PART IV] नोट- मुख्य अधिसूचना क्रमांक 15/2017 राज्य कर (दर), दिनांक 30 जून, 2017 को दिल्ली के राजपत्र, असाधारण, सं. फा. 03(15)/वित्त(राजस्व-1)/2017-18/डी एस- VI/377 में प्रकाशित किया गया था। राष्ट्रीय राजधानी क्षेत्र दिल्ली के उपराज्यपाल के आदेश से तथा उनके नाम पर,
रविन्द्र कुमार, उप सचिव (व्यय-I) FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 28th December, 2023
No. 15/2023-State Tax (Rate)
No. F. 3 (19)/Fin.(Exp-I)/2023-24/DS-I.1083.—In exercise of the powers conferred by sub-section (3) of section 54 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant 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 amendments in the Government's Notification, No.15/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/377, dated 30th June, 2017, namely:—
In the said notification, in opening paragraph , for the words, brackets, letters and figures "specified in sub- item (b) of item 5 of Schedule II of the Delhi Goods and Services Tax Act", the words, "of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, 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", shall be substituted.
2. This notification shall come into force with effect from the 20th October, 2023.
Note:- The principal notification No. 15/2017-State Tax (Rate), was published in the Gazette of Delhi, Extraordinary vide number F. 3 (15)/Fin(Rev-I)/2017-18/DS-VI/377, dated 30th June, 2017.
By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. (Exp.-I) 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.