Notification No. 53/2018-State Tax

\- No. 48/2017-State Tax, dated the 23" November, DELHI (TO BE PUBLISHED IN PART IV OF THE DELHI GAZ GOVERNMENT OF NATIONAL-CAPITAL TERRITORY OF Notification No, 53/2018 — State Tax conferred by section 164 of the Lt. Governor of National Capital j Goods and No. F.3(47)/FIn,(Rev-l)/2019-20/ - In exercise of the powers Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Territory of Delhi hereby makes the following rules further to amend the Delh Services Tax Rules, 2017, namely:- 1. (1) These rules inay be called the Delhi Goods and Services Tax (Eleventh Amendment) rules, 2018, (2) They shall be deemed to have come into force with effect from the 23"! October, 2017. Tax Rules, 2017, in rule 96, for sub-rule (10), the 2. In the Delhi Goods and Services have been substituted with following sub-rule shall be substituted and shall be deemed to effect from the 23 October, 2017, namely:- ” refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the +) Government of National Capital Territory of Delhi, Department of Finance, notification 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(42\Fin.(Rev-1)/2017-18/DS-VI/746 dated the 23 November, 2017 or notification No. 40/2017-State Tax (Rate) dated the 27" November, 2017, published in the Gazette of Delhi, Extraordinary Part 1V, vide No. F.3(57)/Fin.(Rev-I/2017-18/DS-V1/763 dated the 27" November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23 October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23" October, 2017 or notification No. 78/2017-Customs, dated the 13" October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(B), dated the 13" October, 2017 or notification No. 79/2017-Customs, dated the 13" October, 2017, published in the Gazette of India, Extraordinary, Part If, Section 3, Sub-section (i), vide number G.S.R 1299 (B) dated the 13" October, 2017." : “(10) The persons claiming By order and in the name of the Lt. Govemor of the National Capital Territory of Delhi, (A.K, Singh) Be Copy forwarded for information to: | The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi 2, The Principal Secretary (Finance), Government of NCT of Delhi. Delhi Sachivalaya, LP, Estate, New Delhi 3. The Secretary (GAD), Government of NCT-of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Additional Secretary to the Hon'ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, 1.P Estate, New Delhi 5. The Sceretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi & The PA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi, : “The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, 1.P, Estate, New Delhi ; 9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, [.P. Estate. New Delhi, 10. Guard File. 11. Website, . Nea . : (A.K. Singh) Note :- The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV. Vide notification dated the 22 June,2017, published vide No.F.3(10)/Fin.(Rev-1)/2017- 18/DS-V1/342, dated the 22 June, 2017 and last amended vide notification No. 49/2018- State Tax, dated the ee September, 2019, published vide F.3(20)/Fin.(Rev-1)/2019-20/DS- ‘VI/415 dated the 6” September, 2019. P A P A A A A A N A M D O A O N R D O P N G E A N Q D A E A A H A S wsfa wore sat feeehl Wea~T STAT HEAT 53/2018 - Wet FT G. w1.3(47)/Reaterered—1)/2019-20/- wedter Taree ats fare & sass, fret Fret HI Vat HT HOTA , 2017 2017 HT 03) AT GAT 164 TANT wacet eferat sr watt ata ev, are ait darey fra, 2017 ar 3k deter ara & fev farafetad faa sarc 8, Hateq : 1. 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