This document is a notification (No. 17/2020-State Tax No. F. 3(36)/Fin(Rev)/2020-21/DSIV/66) issued by the Government of the National Capital Territory of Delhi, specifically the Finance (Revenue-I) Department. It was published on Friday, August 28, 2020.
The notification, issued by order and in the name of the Lt. Governor of Delhi, and signed by Sunil Sehgal, Dy. Secy.IV (Finance), pertains to the Delhi Goods and Services Tax Act, 2017 (03 of 2017). Exercising the powers conferred by subsection 6D of section 25 of the Act, and based on the recommendations of the Council, the notification specifies that the provisions of subsection 6B or subsection 6C of the said Act shall not apply to individuals who are not citizens of India, with exceptions made for the following classes of persons:
* Individual
* Authorised signatory of all types
* Managing and Authorised partner
* Karta of a Hindu undivided family.
The notification is effective from April 1, 2020.
Key Entities Referenced
Delhi: The National Capital Territory of Delhi, where the notification is issued.
Delhi Goods and Services Tax Act, 2017: A tax law applicable in the National Capital Territory of Delhi.
Lt. Governor of the National Capital Territory of Delhi: The administrative head of the National Capital Territory of Delhi.
Council: The council making recommendations related to the Delhi Goods and Services Tax Act, 2017.
India: The country of which citizenship is referenced in the context of GST applicability.
Hindu undivided family: A family structure under Hindu law, relevant to the applicability of the notification.
SUNIL SEHGAL: Dy. Secy.IV Finance, signatory of the notification.
Mayapuri, New Delhi: Location of the Government of India Press.
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भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
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3983 DG/2020 (1)[PART IV DELHI GAZETTE : EXTRAORDINARY 2
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 28th August, 2020
No. 17/2020- State Tax
No. F. 3 (36)/Fin (Rev-I)/2020-21/DS-IV/66.—In exercise of the powers conferred by sub-section
(6D) of section 25 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 notifies that the
provisions of sub-section (6B) or sub-section (6C) of the said Act shall not apply to a person who is not a
citizen of India or to a class of persons other than the following class of persons, namely:–
(a) Individual;
(b) Authorised signatory of all types;
(c) Managing and Authorised partner; and
(d) Karta of an Hindu undivided family.
2. This notification shall come into effect from the 1st day of April, 2020.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy.-IV (Finance)
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.