Seeks to amend Notification No. 45/2017-State Tax (Rate), dated the 28th November, 2017 - 09/2018 - State Tax (Rate) - Delhi SGST

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3(95)/Fin (Rev-I)/2017-18/DS-VI/102 Dated: 23/2/2018 Notification No. 09/2018 - State Tax (Rate) 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) ( hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the Lt. 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, makes the following amendments in the notification of the Government of Delhi in the Department of Finance (Revenue-I), No.45/2017-State Tax (Rate), dated the 28th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (63)/Fin(Rev-I)/2017-18/DS-VI/771 dated the 28 th November, 2017, namely:- In the said notification, - (1) in the Table, - (a) against serial number l, - (i) in column (2), for the entry, the following entry shall be substituted, namely: - Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital ; (ii) in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted; (b) against serial numbers 2 and 4, in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation I thereof and after Explanation I as so numbered, the following Explanation shall be inserted, namely: - Explanation 2. - For the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23 rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23 rd July, 1996 and is applicable with effect from the 15 th November, 2017. . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, (A. K. SINGH) Dy. Secy. VI (Finance)