Amendment

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.H-3x0xx1 22023-250973 SG-DLxx-ExG-3ID0E1x2x2x0 23-250973 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 379] दिल्ली, बृहस्ट्प जतवार, दिसम् बर 28, 2023/पौष 7, 1945 [रा.रा.रा.क्षे.दि. स.ं 354 No. 379] DELHI, THURSDAY, DECEMBER 28, 2023/PAUSHA 7, 1945 [N. C. T. D. No.354 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे 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 l-a 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;ks a dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls larq"V gksus ij fd lkoZtfud fgr eas ,slk djuk vko';d gS vkSj ifj"kn dh flQkfj'kks a 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] es a çdkf'kr fd;k x;k Fkk] es a fuEufyf[kr la'kks/ku djrh gS] ;Fkk%& mä vf/klwpuk eas] 'kq#vkrh iSjkxzkQ es]a 'kCnksa] dks"Bd] v{kjks a vkSj vadks a ds fy, **fnYyh eky ,oa lsokdj vf/kfu;e vf/kfu;e dh vuqlwph 2 dh en 5 ds mi&en ¼[k½ eas 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 eas Hkwfe dk ewY; ;k Hkwfe dk vfoHkkftr fgLlk 'kkfey gS] tSlk Hkh ekeyk gks gks ldrk gS] flok; blds fd laiw.kZ çfrQy iw.kZrk çek.k i= tkjh gksus ds ckn] tgka vko';d gks] l{ke çkf/kdkjh }kjk ;k mlds igy s dCts ds ckn] tks Hkh igys gks] çkIr gks x;k gks^^] çfrLFkkfir fd;k tk,xkA 2- ;g vf/klwpuk 20 vDVcw j] 2023 ls ykxw gksxhA 7987 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] uksV& eq[; vf/klwpuk Øekad 15@2017 jkT; dj ¼nj½] fnukad 30 twu] 2017 dks fnYyh ds jkti=] vlk/kkj.k] la- Qk- 03¼15½@foRRk¼jktLo&1½@2017&18@Mh ,l& VI@377 eas çdkf'kr fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's 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.