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[TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY] GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-l] DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-l 10 002 No.F3 (481/Fin (Rev—I] [2017-18/DS-VI/ 7J7 Dated: g;// 2017 Notification No. 35/2017- State Tax [Rate] ' N0.F3 (48)/Fin/(Rev-I)/2017-18/.—- In exercise of the powers conferred by sub-section
(1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), 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 Delhi in the Department of'Finance (Revenue-l), No.2/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette -of Delhi, Extraordinary, Part IV, vide No.F3(15)/Fin/(Rev-I)/2017-18/DS—VI/374, dated the 30th June, 2017, namely:— In the said notification,- (A) in the Schedule,-—
(i) after S. No. 122 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - ) | “122A 1 4907 | Duty Credit Scrips”; J (y \tg'tc’ 9 (ii) after S. No. 149 and the entries relating thereto, the following serial number and u G the entries shall be inserted, namely: — U H0370 UT, 1 “150 - Supply of goods by a Government entity to Central 3‘3} ” Ff Government, State Government, Union territory, local authority or any person specified by Central g M Government, State Government, Union territory or K? local authority, against consideration received from £9799 ‘1’ 7 Central Government, State Government, Union {/W\\\ territory or local authority in the form of grants”;
“tr (B) in the Explanation, after clause (iv), the following clause shall be inserted, namely:— vt’ l} {‘1 _ ' @ “(v) The phrase “Government Entity” shall mean an authority or a board or any other V mamabody including a society, trust, corporatiou, which is:
w» (a) set up by an Act of Parliament or State Legislature; or w (b) established by any Government, MVA with 90 percent or more participation by way of equity or control, to carry out a c-r)\ function entrusted by the Central Government, State government, Union territory or a (5" local authority”.
eke (C) in ANNEXURE I, after point (b), the following proviso shall be inserted “Provided. that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (if)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionabie claim or enforceable right voluntarily on such brand name.” This notification shall come into force with effect from the 13th day of October, 2017.
By order and in the name of the Lt. Governor of National Capital Territory of Delhi, (AK. Singh) Dy. Secretary VI (Finance) Note: - The principal notification No.2/2017-State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide number No.F3(15)/Fin/(Rev— I)/2017-18/DS-VI/374, dated the 30th June, 2017 and was last amended by Notification No.28/2017—State Tax (Rate) dated 6th November, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3 (37)/Fin/(Rev-I)/2017-l8/DS-VI/707, dated the 6'h November, 2017.
No.F3 (48)]Fin (Rev-I)/2017-18/DS—VI/ Zf/ Dated: JW/ 2017 Copy forwarded for information to:-
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The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today‘s date.
The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.
The Principal Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Saehivalaya, .P. Estate, New Delhi The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi.
The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Saehivalaya, LP.
Estate, New Delhi '7. The RA. to the Leader of Opposition, 29, Delhi Legislative Assembly, 01d Secretariat, Delhi.
8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
9. OSD to Chief Secretary, Government ofNCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
10. Guard File.
11. Website M (AK. Singh) Dy. Secretary VI (Finance)