7987 DG/2023
(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
foÙk ¼O;;&I½ foHkkx
vf/klwpuk
fnYyh] 28 fnlEcj] 2023
15@2023&jkT; dj ¼nj½
la- Qk- 03¼19½@foÙk¼O;;&I½@2023&24@Mh,l&I@1083.—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk
03½ dh /kkjk 54 dh mi&/kkjk ¼3½ }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]
bl ckr ls larq"V gksus ij fd lkoZtfud fgr esa ,slk djuk vko';d gS vkSj ifj"kn dh flQkfj'kksa ds vk/kkj ij]
,rn}kjk] bl ljdkj dh vf/klwpuk la[;k 15@2017&jkT; dj ¼nj½] ftls l-Qk 03¼15½@foRRk¼jktLo&1½@2017&18@
Mh,l&VI@377] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV [kaM 3] mi&[kaM ¼i½] esa
çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr la'kks/ku djrh gS] ;Fkk%&
mä vf/klwpuk esa] 'kq#vkrh iSjkxzkQ esa] 'kCnksa] dks"Bd] v{kjksa vkSj vadksa ds fy, **fnYyh eky ,oa lsokdj
vf/kfu;e vf/kfu;e dh vuqlwph 2 dh en 5 ds mi&en ¼[k½ esa fufnZ"V^^ gS 'kCn] **,d ifjlj] Hkou ;k mlds ,d fgLls
dk fuekZ.k] tks [kjhnkj dks iwjh rjg ;k vkaf'kd :i ls fcØh ds fy, gS] tgka lsok ds çkIrdrkZ ls yh xbZ jkf'k esa Hkwfe
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çek.k i= tkjh gksus ds ckn] tgka vko';d gks] l{ke çkf/kdkjh }kjk ;k mlds igys dCts ds ckn] tks Hkh igys gks] çkIr
gks x;k gks^^] çfrLFkkfir fd;k tk,xkA
2- ;g vf/klwpuk 20 vDVwcj] 2023 ls ykxw gksxhA
सं. 379]
दिल्ली, बृहस्ट् पजतवार, दिसम् बर 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
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-30122023-250973
SG-DL-E-30122023-250973
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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la- Qk- 03¼15½@foRRk¼jktLo&1½@2017&18@Mh ,l& VI@377 esa çdkf'kr fd;k x;k FkkA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
jfoUnz dqekj] mi lfpo ¼O;;&I½
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.
SARVESH KUMAR
SRIVASTAVA
Digitally signed by SARVESH
KUMAR SRIVASTAVA
Date: 2023.12.30 08:48:33 +05'30'