Amendment

7987 DG/2023 (1) रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L. -33002/99 EXTRAORDINARY PUBLISHED BY AUTHORITY PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;& I½ foHkkx vf/klwpuk fnYyh] 28 fnlEcj] 2023 15@2023&jkT; dj ¼nj½ la- 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&/k kjk ¼3½ }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls larq"V gksus ij fd lkoZtfud fgr esa ,slk djuk vko';d gS vkSj ifj"kn dh flQkfj' kksa 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 ¼ i½] esa çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr la'kks/ku djrh gS] ;Fkk%& mä vf/klwpuk esa] 'kq#vkrh iSjkxzkQ esa] 'kCnksa ] dks"Bd] v{kjksa vkSj vadksa ds fy, **fnYyh eky ,oa lsokdj vf/kfu;e vf/kfu;e dh vuqlwph 2 dh en 5 ds mi&en ¼[k½ esa 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 çkI rdrkZ ls yh xbZ jkf'k esa 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 igys dCts ds ckn] tks Hkh igys gks] çkIr gks x;k gks^^] çfrLFkkfir fd;k tk,xkA No. 379] DELHI, THURSDAY , DECEMBER 28 , 2023/ PAUSHA 7, 1945 [N. C. T. D. No. 354 GOVERNMENT OF INDIA SG-DL-E-30122023-250973 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 esa çdkf'kr fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'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 a nd 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 Publish ed by the Controller of Publications, Delhi -110054.