Notification No.08/2020-State Tax

(TO HE PUBLISHED IN PART IV OF THE DELMI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI Nos 3(46)/H in (Rev-t)/2020-2 DS-EV/ Age Dated WyA7a/APe Notification No. 0&202i- State Tax No. £3 46YPin (Rev-1V2020-20/D8-1V/ —_~ In exercise uf the powers conferred by section 164 of the Dethi Gods and Services Tax Act, 2017 (03 of 2017), the Lt, Governor of the National Capitul ‘Territory of Dethi,.on the recommendations of the Council, hereby makes the following mules further to arsond the Delhi Goods and Services Tax Rules, 2017, namely: 1. (1) These niles may be called the Dell) Goods and Services Tax (Second. Amendment} Rules, 2020. (2) Save 2s-otherwise provided in these rules, thay shall come into force from the 2™ day of Marth, 29720, « 1. In the Delhi Goods and Setvices Tax Rules, 20)7, with effect from the 1" Murch, 2020, in rude 31A, foe sub-rule (2), the following mub-fule shall be nubstituted, namely (2) The valus of sapply of lottery shall be deemed to be 100/128 of the fhoe value of ticket or of the price ns notified in tho Official Gazete by the Organising Stale, whichever is higher, Explanation:— Foe the purposes of thin sub-eule, the expression “Organising State” has the sume meaning 1 assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2014),", By veder and in the name af the Governor of the National Capital Territory of Delhi, ee wine + woe an Kame Dy, Seeretary 1¥ (Hinunce) Copy forwarded for information to: so” 1 The Principal Socvetary ¢0.the Hon'ble Lieutensat Governor, Gethi ae 2 The Principal Secretary (GAT), Govt, of NCT of Dethi with the request to publish the notification in Delhi Gazette Purt-T'V (Extmordinary) in today's date. 3.. The Secretary (Finance), Govt. of NCT of Delhi, Dethi Sachivalaya, LP. Estate, New Brie mn? vor Rie Mer s— A~ Toe Commissioner, State Tux, Dethi, Vyapar Bhawan, LP. Estate, New Delhi. $ Tis Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi 6, Ths Seeretity to Finance Minister, Covt. of NCT of Delhi, Delhi Sichivalaya, 1). 7 The Additional Secretary (Law), Govt. of NCT of Delhi, Deihé Sachivalaya, LP: Eatate. New Deltsi a The FS. to the Leader of Opposition, 29, Delhi Legislative AgSinbly, Old Secretariat, Delhi. 9 OSD to Chief Secretary, Gavt. of NCT of Delhi, Delhi Sachivalaya, 1,P, Estate, New Deihl. 10, Website, 11. Guard File, Ct {Manoj Karur) 4 Note: The pritcipal rules were published in the Dethi Guzette, Extinondinary, Part 1V, (i) vide notification dated the 22" June, 2017, published vide No. F.3 (1OYFin (Rev-t)/2017-teDps- VU342, dated the 22” June, 2017 sed last amended vide notification No. 02/2024 - Stite Tax, dated the 28/08/2020, published vide No, FAQSYFin (Rev-1V2019.20/D8-IV/65, dated the 2808/2020. {Feat ars reer a are -aee 8 rarer) AY ower ehy fto eam Worm cafes) /Ae (erow~ 1) / 2000-29 /Be Et V/A my Fats We MoeramaTet, Meet wer atte say. ave aif, 2017 Gore we os) BAe 464 Bret Heer weiter mer war wre ie. eete AY RRrantel we, feet wre ate dan ae Pre goer any Sy Hela wet fey Prete From went # soutey— a Prat & arsine Ree wom Ast a, 20am tye 2 Fro set ate ter wer frum, parr at Pan are @ guar fb) A wre oe Prefer wa Fran + are goa vear IAT aonb “@) ree ger we ae flame Matfer age er a auto) ewe ge ermee # s ‘tel afineghtar yee ar 160/228 gent a oN AY ares WY ee aren | are (ita) Pram, 2010, a rary 2 weaatam (4) ote (a) A rene wele Wanrh 4 feet a genoa ~ Wante 8 ate ant ara we fexyuy — lie Fran Freel aroera, sreemereay anny