pen [Aectr Bobs ee JSelafedda CPO PORLISTIRD IN PART IV OF TE DEM GAZI PTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF Dri dit FINANCE (REVENUE-1) DEPARTMEN DELI SACTIVALAY A, LI ESTATE. NEW DELIN-L I 002 Neb X¢ 16 /Fin( Rev-1)/2020-2 1/DS-1Vi 47 Dated: HY Ue Notification No 28/2019- State Tax (Rate) Newt ) cfeytan (Rew-12020-21Ds-1V ~ In exercise of the powers conferred hy subwetion (3) and sub-section (4) of section 9 sub-section (1) of section 11. sub-section (5) of section 1S and section 148 of the Delhi Goods and Services Tax Act. 2017 (03 of 2017),the lt, Governor of the National Capital Territory of Delhi. on being satisfied that it is necessary in the public interest so ty du. ou the sweoommendations of the Counetl, hereby makes the following Hurther amendments in the notification of the Government of the National Capital Territory of Delhi, in the Department ef Finance (Revenue-1}, No.12/2017- State Tax (Rated.
dated the 1" June. 2017. published in the Dethi Gazette, Extraordinary. Part 1V. wide No. £3 (15 ¥¥in (Rev-12017-18/DS8-V 1/389, dated the 30" June, 2017. namely:- aw ee In the said wutificution, in ihe lable against serial number 41. - 3 ' 7 fa) ih ewlunn (3), for the figure “507, at both the places where they occur. the figure “20” shell be substituted;
{h) for the entry in column (5), the following entries shall be substituted, namely. - paste SE eS ppingsec cee —--5 )
Provided that the leased plots shall be used for the purpose Tor which they are allotted. that | s. for industrial or financial petivity in an industrial or financial business area, ry Provided further that the State. Government concerned shall monitor and enforce the ahove condition as per the order issued by the State Government in this regard:
Provided also that in case of any violation or subsequent change of land use. due to any reason whatsoever, the original lessor. original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of state tax. as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein. along with the applicable interest and penalty:
- | er / Provided alse that the lease agreement entered into by the original lessor with the original i Vv lessee or subsequent lessee, or sub- lessee, as well as any subsequent lease or sale | we: “ agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall | \ incorporate in the terms and conditions, the fact that the state tax was exempted on the “ long term lease of the plots by the original lessor to the original lessee subject to above so | condition ef that the parties to the said agreements undertake to comply with the same”. | Noo ener d, | gh, €° 2 qn 2 This notification shall come tate force with effeer fom the 1" day of Janeiry, 2000 bby order and in the name of the Lt Cwemor atthe National Capital Terory of Dethi.
(Sunil Schaal) Dy. Sceretary IV (Finance) No.F3( 16 )/Pin(Rev-1)/2020-2 /DS-IV/og f Dated: VS Uf Pe Copy forwarded for information to:- 1 The Principal Secretary to the Hon'ble Licutenant Governor, Delhi
2. The Secretary (Finance), Govt. of NCT of Delhi, Dethi Sachivalaya, 1.P. Estate. New Delhi we The Commissioner. State Tax. Delhi. Vyapar Bhawan, 1.P. Estate. New Delhi.
4. The Seeretary (GAD). Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-I'V (Exiraordinary) in today’s date.
5. The Additional Secretary to the Hon'ble Chief Minister. Govt. of NCT of Delhi. Delhi >.
Sachivalaya, 1.P Estate, New Dethi . t 6, the Secretary to Finance Minister, Govt, of NCI of Delhi, Delhi Sachivalaya, LP.
_ ‘Pstate. New Delhi
7. The Additional Secietary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate.
New Dethi 8 The PS. to the Leader of Opposition, 29. Delhi Legislative Assembly, Old Secretariat.
Delhi.
9. OSD to Chief Secretary, Govt. of NCT of Delhi, Dethi Sachivalaya, |.P, Estate, New Delhi,”
10. Guard File.
1. Website.
B- (Sunil Sehgal) Dy. Secretary IV (Finance) Note: -The principal notification No, 12/2017 - State Tax (Rate), dated the 30" June, 2017 was published in the Defhi Gazette, Extraordinary, Part 1V, vide No, F.3 (15)/Fin (Rev- 1201 7-18/DS-V1/380, dated the 30” June, 2017 and was last amended by notification No.
21/2019 - Staie Tax (Rate), dated! 7/06/2020 vide No. F.3 (11)/Fin (Rev-1)/2020-21/DS- VI/2 . dated! 7/06/2020, (eee wore swim ad a are A paeraspel) weg worl ata Re yea foet (erarea—1) Rysrey Rech wfiarea, wy. fh gee: ag e110 ona.
Hi a(16) / tare 1) /ana0- 217 dieewiv a4 fern 0S, Tobe SRA U. 28 /2019-VTGU HY (ex) Say, 3(16) / aterera—]) / 2020-21 /StS-1V / Ret ae va sore sta 2017 (2037 @ o3) By wero a) suena (3) ae Goer (4) ure 11 a Beet (1) ar 4s a cau (5) oie ars 14a a cea vert Beret ar watt awa ey wefta woul es feel & ormoe, se am 8 aye wa ge ff ten ava alla 4 anevam & aie aiwwe) ohee at Fronfest a smere oy gegen, Rech weeny, fae: fer (rore—1) af wigan wen 12/2017- aR (ay), teas 30/06/2017, fra Hor3(15) / fae (erated1) /2017-18 J Sa~VI/ 300 @ aed Re B was arene are A gaaf Fu fern say oy # ste ant fh Prafeited dztea ava @ uem— eer arly) cee A, oe cig an dh ier
(2) am (9) A ote 50", om aE ormed ov retest we sng etd eens Ge ai 20° 7 ofteentita Rea aren, (@) afters (5) @1 ufaf a er oe Prefeftea ofafte at ofteenttr fae amen, Var Co ‘ (5) raat Tir wad we Tig ng SSH ae Seay Ue aaa we Tine Ter maT GT PWT) grat anaes fora tren eB), state feet afedfres ar fiefta anne da 4 otenfirs m fara anlar bq awd ae ff ga Wee 4 woo SOR em ar fay wy sey H oar wou HOR Feat oder ahi atte oueher wef at ary ath, went aie of far af ar oeses erm 8 mm are 4 yaad 4 ag ofteda eer & oe fore fe oh aren 8 at ye yeermal, a sec wa A wey aay aw aig A Tees! a oa a wh agen wy 4 oy aes A wou ae Wh ort with an arena aa & few enh eh) fore fe aft we we a A ad eh a ores a) dtdancia cee wy fee art af Rafe ¥ wma “aaee wen" ea eto, ae A a aa are ven eft ar oh yar ae & ofa get were art eft) aad aie fh Re a ye wecrant ar ye Teer oT Tee an veers a ay Geer OO IS A BIL Se RE eee ae tele UN) ay Bett en een) a oeeer ae 7 May oi fe are haa wee ay fatal) an aeey Bia Boat Qi tee A) vel A ae an | Meck sr Mb aeaae seb ai coder git) ee ape Geert) a Het eR Ie vette ait | [fhladels aed oe Ry aug doo ae 4 pe wert ah ad of ate Boe are a wennre ) a i a veer aA a mea Ba ey ‘ 2 te widen feat a1 cornea, 2020 4 em ety wea waerh aa Ret d ener b aren S cen srs am ay — SE (ate wera) Bu wfta—1V (fe) HUT (16) / Peerferores—1) / 2020-21 /SVR-1V /aeP fate: V0 Zio chem Prafetes at aera ye orev orden éq anita torr amma feet & yar wien, cere afro, Ret aftr, fea fart wee wun era Rect eam, free eftrarera, a fcc) | JO 0 BH, EEA.
afte, array wire fia, wea woert ea feet aver, Ret afte, af feel at ve after off afta ana at ante 4 fect ware ar — |r arene H wearers |
5. aria per & steer fee usta weer da Rett ame Rech afore, ag Ret feet si) oh aftr, aya wert sta feet cere, fect uftiaiia, feck) often afta (fa), weta woah aa fet aan, fot afterea, ag feet am afta a Proft afte, 29, fect Rear wr, GAT aftraray, Rec | qa afta @ fee wralitert, wedta wort ea Peet axa, och afiarer, ad feweh |
10. 71d GEA 11, 2a age! / / EE.
(atte aera) By wita—1Vv (fea) fea: pers sffaer deen 12/2017—eR we (ex), Rate 30/06/2017 wt ra weet 3(18) / faeferaee—!) / 2017-18 / StGS—V1 / 380, fate 30/06/2017 8 we ot S WaT, SATE, wrT—« A wanftrr fear war en ate ewa site aR ofrey wen 21/2019-w8u owe (ex), «fale «17/06/2020, 4 m (11) / fer
(ral) /2020-21/ ONG, VI/2, Ae 17/06/2020 S Aes, B eR Bute fin ta 8) o m a n «