This notification, issued by the Ministry of Commerce and Industry's Department for Promotion of Industry and Internal Trade on November 12, 2020, amends the Government of India Notification No. 1012017DBAIINER dated October 5, 2017, regarding the Scheme of Budgetary Support under the Goods and Services Tax (GST) Regime. The amendment expands the scheme's coverage to include eligible units located in the Union Territories of Jammu & Kashmir and Ladakh, in addition to the existing states of Uttarakhand, Himachal Pradesh, and the North Eastern states including Sikkim, as per The Jammu and Kashmir Reorganisation Act, 2019. The effective date of the scheme remains July 1, 2017, for eligible units, and it will remain in operation for the residual period for each eligible unit, pertaining to specified goods. The overall scheme validity is extended up to June 30, 2027. All instances of "Jammu Kashmir" in the original notification are to be read as "Union Territory of Jammu Kashmir and Union Territory of Ladakh."
Key Entities Referenced
Ministry of Commerce and Industry: The Indian governmental ministry responsible for international trade and commerce.
Department for Promotion of Industry and Internal Trade: A department under the Ministry of Commerce and Industry, Government of India.
Goods and Services Tax: An indirect tax used in India on the supply of goods and services.
Uttarakhand: A state in Northern India.
Himachal Pradesh: A state in Northern India.
Sikkim: A state in Northeast India.
Union Territory of Jammu and Kashmir: A union territory of India.
Union Territory of Ladakh: A union territory of India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एxलxx.-GअID.-H1x7x1x1 2020-223093
CG-DLxx-xEG-I1D7E1x1x2x0 20-223093
असाधारण
EXTRAORDINARY
भाग I—खण्ड 1
PART I—Section 1
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 328] नई दिल्ली, िुक्रवार, नवम्ब र 13, 2020/कार्तकध 22, 1942
No. 328] NEW DELHI, FRIDAY, NOVEMBER 13, 2020/KARTIKA 22, 1942
वाजणज्य रर द्योगग ं्ं ालय
(द्योगग सवं धनध रर आतं ररक व्य ापारार जवभाग)
अजधसचू ना
नई दिल् ली, 12 नवम्बर, 2020
फा.स.ं 10/2/2019-िीएसटीएसएस.—केंद्र सरकार एतद्द्वारा िम् ंू रर क ंीर, दत् तराखंड, जिंाचल प्रिेि तथा
जसजक ं सजित पारूव्त् तर राज्य ों ंें अवजस्ट् थत ाकाायों के जलए वस्ट् तु एवं सेवा कर व् यवस्ट्थ ा के तित बिटीय सिायता स्ट् कीं
िीर्धक वाली भारत सरकार की दिनांक 05.10.2017 की अजधसूचना सं. 10(1)/2017-डीबीए-II/एनईआर ंें ‘िम् ं ू रर
क ंीर पारुनगधठन अजधजनयं, 2019’ के अनुसार जनम्न जलजखत संियोगधन करती ि रर य े संियोगधन ‘जनधाधररत जतजथ’ स े लाग ू
िोंगे।
i) स्ट्क ीं के जवर्य िीर्कध कयोग जनम्न ानसु ार पारा ा िाए:—
‘दत् तराखंड, जिंाचल प्रिेि, जसजक ं सजित पारूव्त् तर राज्य ों, केंद्र िाजसत प्रिेि िम्ं ू रर कं ीर तथा केंद्र िाजसत प्रिेि
लद्दाख ंें अवजस्ट् थत ाकाायों के जलए वस्ट् तु एव ंसेवा कर व् यवस्ट्थ ा के तित बिटीय सिायता स्ट्क ीं।’
ii) स्ट्क ीं के पारर ा 3.1 कयोग जनम्न ानसु ार पारा ा िाए:—
ास स्ट् कीं कयोग ‘वस्ट् त ु एवं सेवा कर व् यवस्ट्थ ा के तित दत् तराखंड, जिंाचल प्रिेि, जसजक ं सजित पारूव्त् तर राज्य ों, केंद्र
िाजसत प्रिेि िम्ं ू रर कं ीर तथा केंद्र िाजसत प्रिेि लद्दाख’ ं ें अवजस्ट् थत र्योगजगक ाकाायों के जलए बिटीय सिायता
स्ट् कीं’ किा िाएगा। दत स्ट् कीं पारा् ाकाई (पारर ा 1.1 ं ें यथापारररभाजर्त) के जलए 01.07.2017 से प्रचालन ं ें आएगी
5515 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1]
तथा जवजिष्ट वस्ट्त ु (पारर ा 1.2 ंें यथापारररभाजर्त) के संबंध ंें प्रत् येक पारा् ाकाई के जलए बाकी अवजध के जलए (पार रा 1.3 ं ें
यथापारररभाजर्त) लागू रिगे ी। यि संग्र स्ट् कीं 30.02.2027 तक व ध रिगे ी।
iii) िम् ंू रर क ंीर का नां, दिनांक 05.10.2017 की अजधसूचना संख् या 10(1)/2017-डीबीए-II/एनईआर ं ें िब भी
लाग ूियोग, कयोग केंद्र िाजसत प्रिेि िम्ं ू रर कं ीर तथा केंद्र िाजसत प्रिेि लद्दाख पारा ा िाए।
रािेंद्र रत् न,ू संयु त सजचव
MINISTRY OF COMMERCE & INDUSTRY
(Department for Promotion of Industry and Internal Trade)
NOTIFICATION
New Delhi, the 12th November, 2020
F.No. 10/2/2019-GSTSS.—The Central Government hereby makes the following amendments in the
Government of India Notification No. 10(1)/2017-DBA-II/NER dated 05.10.2017, titled ‘Scheme of Budgetary
Support under Goods and Services Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand,
Himachal Pradesh and North East including Sikkim as per “The Jammu and Kashmir Reorganisation Act, 2019” and
will be applicable on and from the “appointed day”.
i) The subject title of the Scheme may be read as:—
‘The Scheme of Budgetary Support under Goods and Services Tax Regime to the eligible units located in States of
Uttarakhand, Himachal Pradesh, North East including Sikkim, Union Territory of Jammu & Kashmir and Union
Territory of Ladakh.’
ii) Para 3.1 of the Scheme may be read as follows:—
The Scheme shall be called ‘‘The Scheme of Budgetary Support under Goods and Services Tax Regime to the eligible
units located in States of Uttarakhand, Himachal Pradesh, North East including Sikkim, Union Territory of Jammu
& Kashmir and Union Territory of Ladakh.’. The said Scheme shall come into operation w.e.f. 01.07.2017 for an
eligible unit (as defined in para 4.1) and shall remain in operation for residual period (as defined in para 4.3) for
each of the eligible unit in respect of specified goods (as defined in para 4.2). The overall scheme shall be valid upto
30.06.2027.’
iii) The name of Jammu & Kashmir, wherever applicable in the notification no. 10(1)/2017-DBA-II/NER dated
05.10.2017 may be read as Union Territory of Jammu & Kashmir and Union Territory of Ladakh.
RAJENDRA RATNOO, Jt. Secy.
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