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Core Purpose

The Finance (Expenditure-I) Department, Government of NCT of Delhi, amends Notification No. 26/2018-State Tax (Rate) under sub-section (1) of Section 11 of the Delhi Goods and Services Tax Act, 2017, updating cross-references to the Foreign Trade Policy, 2023 and the Handbook of Procedures.

Detailed Summary

Notification No. 10/2023-State Tax (Rate), F. No. F.3(25)/Fin.(Exp-I)/2023-24/DS-I/146, dated 15 February 2024, issued by the Finance (Expenditure-I) Department, Government of the National Capital Territory of Delhi, exercises powers under sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) to further amend Notification No. 26/2018-State Tax (Rate), published vide number F.3(26)/Fin(Rev-I)/2019-20/DS-VI/391 dated 3 September 2019 (as last amended by Notification No. 17/2019-State Tax (Rate) dated 12 December 2019). The amendments substitute, in the opening paragraph, the reference to 'paragraph 4.41' with 'paragraph 4.40'; and, in the Explanation, substitute clause (a) to define 'Foreign Trade Policy' as the Foreign Trade Policy, 2023, notified by the Ministry of Commerce and Industry vide Notification No. 1/2023 dated 31 March 2023 (S.O. 1565(E)), and substitute clause (b) to define 'Handbook of Procedures' as notified vide Public Notice No. 01/2023 dated 1 April 2023 (F. No. 01/75/171/00016/AM-23/FTP Cell). The notification states it shall come into force on 27 July 2023. It is issued by order of, and in the name of, the Lieutenant Governor of the National Capital Territory of Delhi and signed by Ravinder Kumar, Deputy Secretary (Exp.-I).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-19022024-252188 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 63] DELHI, THURSDAY, FEBRUARY 15, 2024/MAGHA 26, 1945 [N. C. T. D. No. 434 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 2 DELHI GAZETTE: EXTRAORDINARY PART IV] FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 15th February, 2024 No. 10/2023-State Tax (Rate) No. F.3(25)/Fin.(Exp-I)/2023-24/DS-I/146.-In exercise of the powers conferred by sub-section(1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (3 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 further amendments in this Government's Notification, No.26/2018- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (26)/Fin(Rev-I)/2019-20/DS- VI/391, dated the 03rd September, 2019, namely:- 1. In the said notification,- (A) in the opening paragraph, for the phrase "paragraph 4.41", the phrase "paragraph 4.40", shall be substituted; (B) in the Explanation,- (i) for clause (a), the following clause shall be substituted, namely:- "(a) " Foreign Trade Policy" means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide S.O. 1565 (E). dated the 31st March, 2023. (ii) For clause (b), the following clause shall be substituted, namely:- "(b) "Handbook of Procedures" means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/ 00016/AM-23/FTP Cell dated the 1st April, 2023;" 2. This notification shall come into force on the 27th July, 2023. [PART IV DELHI GAZETTE: EXTRAORDINARY 3 Note: - The principal notification number No.26/2018- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (26)/Fin (Rev-I)/2019-20/DS-VI/391, dated the 03rd September, 2019 and last amended vide notification number 17/2019-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (89)/Fin. (Rev-I)/2019-20/DS-VI/616, dated the 12th December, 2019. 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. AMIT KUMAR Digitally signed by AMIT JAISWAL KUMAR JAISWAL Date: 2024.02.19 19:34:56 +05'30

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