To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. (Notification No. 28/2019 State Tax---Rate)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI Notification No 28/2019- State Tax (Rate) No. 1.3 (16)/Fin (Rev-1)/2020-21/DS-1V/ - In exercise of the powers conferred by sub- section (3) and sub-section (4) of section 9, sub-section (1) of section 11. sub-section (5) of section 15 and section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017),the Lt. Governor of the 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 further amendments in the notification of the Government of the National Capital Territory of Delhi, in the Department of Finance (Revenue-1), No.12/2017- State Tax (Rate). dated the 30" June. 2017, published in the Delhi Gazette, Extraordinary, Part IV. vide No. F.3 (15)/Fin (Rev-1)/2017-18/DS-VI/389, dated the 30" June, 2017. namely:- In the said notification, in the Table. against serial number 41, - (a) in column (3), for the figure “50°, at both the places where they occur, the figure “20 ~ shall be substituted; (b) for the entry in column (5), the following entries shall be substituted, namely, - Provided that the leased plots shall be used for the purpose for which they are allotted. that | is. for industrial or financial activity in an industrial or financial business area: Provided further that the State.Government concerned shall monitor and enforce the above | condition as per the order issued by the State Government in this regard: Provided also that in case of any violation or subsequent change of land use. due to any | reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of state tax. as | would have been payable on the upfront amount charged for the long term lease of the plots | but for the exemption contained herein. along with the applicable interest and penalty: Provided also that the lease agreement entered into by the original lessor with the original lessee or subsequent lessee, or sub- lessee, as well as any subsequent lease or sale | agreements, for lease or sale of such plots to subsequent lessees or buyers or owners sha!] | incorporate in the terms and conditions. the fact that the state tax was exempted on the : long term lease of the plots by the original lessor to the original lessee subject to above 2. This notification shall come into force with effect from the 1“ day of January, 2020. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi. (Sunil Sehgal) Copy forwarded for information to:- I. Sis The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The Commissioner, State Tax. Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. The Secretary (GAD), Govt. 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, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Dethi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. — Estate, New Delhi The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The P.S. to the Leader of Opposition. 29, Delhi Legislative Assembly, Old Secretariat. Dethi. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New 10. sisuard File. _ Website. Delhi. rw. (Sunil Sehgal) Note: -The principal notification No. 12/2017 - State Tax (Rate), dated the 30"" June, 2017 was published in the Delhi Gazette, Extraordinary. Part IV, vide No. F.3 (15)/Fin (Rev- 1/201 7-18/DS-VI/380, dated the 30" June, 2017 and was last amended by notification No. 71/2019 - State Tax (Rate), dated17/06/2020 vide No. F.3 (11)/Fin (Rev-1)/2020-21/DS- DAIIE Leb ie Rb b 12 fib “WE bE bwA Dhhie, DAE & Rite We blip DQ Ah 22h | (1b (BUA IEPA yp Aw RNID Ik LO-LbIe Aue Bo be Behl jets ip Ibe lp (Bild Ya Tee we pia pebne ale [paw Ualpajh eked | Lo E =e leh (2 PAP bhUaH Dpaloibre) [ie Lie Ale & Ifel Ilr lpces | Lele Lee} EBUGE IMB 'B3b & 0202 /90/ Lb iba @/IA BY IS / 12-0202 / (I- ) (Pla 2IL-f) | yoay | yoo) Be ‘Pippi 299) ‘Alba dod) iy [biiniA Pisala (gjpl) bias Dpalplie 2 | 2d) Be ‘pWipije [9d) ‘Alpal [bod| Ke [blinia PUA ‘bas @ lek LR) 9 (yeaa) Pe | yelkelalon & Be ‘pblphjis [2d] ‘Alda [20>] Ei [bIBISIA PLSSIA “Inlitp| EMA Relitlhs “bRIE Pp | Pod] SE ‘Dad ‘|p Blie ‘-bk aAlhito ‘or! ‘aw pala ‘behue € (2B bE) | 2 OR bab lm paw Lbinbie lw pie Bes | le An PR YP ALD BY ABB LB ARS Lo Yoel in Idan Fle DIP aR w IPR} In