This notification, No. 61/2018-State Tax, issued by the Finance (Revenue-1) Department of the Government of the National Capital Territory of Delhi on October 24, 2019, concerns amendments to the Delhi Goods and Services Tax (DGST) Act, 2017. Specifically, it introduces a proviso stating that the existing notification does not apply to the supply of goods or services, or both, between public sector undertakings, regardless of whether they are distinct persons, effective from October 1, 2018. This amendment is made under the authority granted by subsection 3 of section 1, read with section 51 of the DGST Act, 2017, and based on the recommendations of the Council. The principal notification, which this amends, was published on September 5, 2019, vide No. F.356/Fin(Rev-I)/2019-20/DSVI/413 and subsequently amended on October 17, 2019, vide No. 57/2018-State Tax, published vide No. F.359/Fin(Rev-I)/2019-20/DSVI/489. The order is issued in the name of the Lt. Governor of the National Capital Territory of Delhi and signed by A. K. Singh, Dy. Secy. VI Finance.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and metropolitan region in India, functioning as its capital territory.
Delhi Goods and Services Tax Act, 2017: A legislative act related to the Goods and Services Tax in the National Capital Territory of Delhi.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the GST Council, a body responsible for making recommendations on GST-related matters.
A. K. SINGH: The Deputy Secretary of Finance.
Finance Revenue1 Department: A department of the Government of the National Capital Territory of Delhi.
State Tax Delhi: Refers to State Tax under the jurisdiction of Delhi.
Government of India Press, Ring Road, Mayapuri, New Delhi: Printing press of Government of India, located in New Delhi, Delhi.
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FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
No. 61/2018- State Tax
Delhi, the 24th October, 2019
No. F. 3(60)/Fin (Rev-I)/2019-20/DS-VI/510.—In exercise of the powers conferred by sub-section (3) of
section 1, read with section 51 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), hereafter in this
notification referred to as the said Act, the Lt. Governor of 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. 50/2018-State
Tax, dated the 5th September, 2019, published in the Gazette of Delhi Extraordinary, Part IV, vide
No.F.3(56)/Fin(Rev-I)/2019-20/DS-VI/413, dated the 5th September, 2019, namely:–
In the said notification, after the proviso, the following proviso shall be inserted, namely:-
“Provided further that nothing in this notification shall apply to the supply of goods or services or both from
a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from
the 1st day of October, 2018.” .
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy. VI (Finance)
Note: The principal notification was published in the Gazette of Delhi, Extraordinary, Part IV, vide
No. F.3(56)/Fin(Rev-I)/2019-20/DS-VI/413, dated the 5th September, 2019 and subsequently amended vide
notification No. 57/2018-State Tax, dated the 17th October, 2019, published vide No. F.3(59)/Fin
(Rev-I)/2019-20/DS-VI/489 dated the 17th October, 2019.
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.