Notification No 27/2019-State Tax(Rate)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI Notification No 27/2019- State Tax (Rate) No. F.3 (15)/Fin (Rev-1)/2020-21/DS-1V/ - In exercise of the powers conferred by sub- section (1) of section 9 and sub-section (5) of section 15 of the Delhi Goods and Services Tax Act. 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-1), No.1/2017-State Tax (Rate), dated the 30" June, 2017. published in the Delhi Gazette. Extraordinary. Part IV, vide number No. F.3 (15)/Fin (Rev-1)/2017- i8/DS-V1/382. dated the 30"" June. 2017. namely:- In the said notification, - (a) in Schedule II - 6%, serial numbers 80AA and 171A and the entries relating thereto shall be omitted: (b) in Schedule III - 9%, after serial number 163A and the entries relating thereto. the following serial numbers and entries shall be inserted, namely: - [1638 | 3923 or 6305 | Woven and non-woven bags and sacks of | | polyethylene or polypropylene strips or the | | | | like, whether or not laminated, of a kind used | for packing of goods; i: eae | 163C ~ | 6305 32 00 | Flexible intermediate bulk containers”. | L 1 = 1 = 2. This notification shall come into force on the 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:- |. The Principal Secretary to the Hon"ble Lieutenant Governor, Delhi 2 The Secretary (Finance), Govt. of NCT of Dethi, Delhi Sachivalaya, I.P. Estate, New Delhi 3. 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. 5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi 6.. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 7, The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 8. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 9. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 10. Aiuard File. _ Website. pe (Sunil Sehgal) Note: - The principal notification No.1/2017-State Tax (Rate). dated the 30"June, 2017 was published in the Delhi Gazette. Extraordinary, Part IV, vide number No. F.3 (15)/Fin (Rev- 1)/2017-18/DS-V1/382 , dated the 30" June, 2017and was last amended by notification No. 14/2019-State Tax(Rate), dated the 3“ October, 2019, published in the Delhi Gazette. Extraordinary, Part IV. vide number No. F.3 (68)/Fin (Rev-1)/2019-20/DS-V1/465, dated the 3 October. 2019. (feck woes sreveae BS apt are A weorerrel) waste weer aa foot war 2017 (2017 @T 03) St at 9 aw sue (1) ste ar 15 aH woe (6) & aga wea Sa APT—4 FA yesrera fear war en, 4 aie and aA Prafertaa dees wea & ger arg fear art: fratakad BA Gea sik vfafeal ar staxenfte fear are, gar yes | 3923 m1 6305 | Otegaltela a Ufemtargeis Rew aie eel wor & cert a a8, fire geet aeqait a dfaer 4 far ore zy, | 1637 | 6305 32 00 retraite gees gon Here” | ss (ale were) [2 ipl Ipe| bRURE IAIB @ ‘Ite Iple Ibe) Diallo hi be pelt InAlBlENe ‘eh inis IPAM IbREABIO Alb HDI BES AUC Le Ipl: Ire) Digileh & P—Leltt ‘Indl ‘Khia (be!) Al —bRjb be ( Puan biL-B ) | yoy | 222] Be ‘pPipajs dd) ‘Albale Yd) ky [eiRiOlA Pisals ‘(Gib)) Pij Leapiie | yoo c o r o o N O (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. F.3 (16)/Fin (Rev-1)/2020-21/DS-IV/ - 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-V 1/389. 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: i | | 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 shall | | 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 | condition and that the parties to the said agreements undertake to comply with the same.”. N 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. or (Sunil Sebgal) Copy forwarded for information to:- I. t J ‘a d 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-I'V (Extraordinary) in today’s date. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, 1.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, 1.P. Estate, New 10. Suard 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. 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