Amendment in Notification No. F.3 (92)/Fin (Rev-I)/2017-18/ DS-VI/99 dated the 23rd February, 2018 - 23/2019- State Tax (Rate) - Delhi SGST

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3 (91)/Fin (Rev-I)/2019-20/ DS-VI/618 Dated; 12/12/2019 Notification No 23/2019- State Tax (Rate) In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No.4/2018- State Tax (Rate), dated the 23 rd February, 2018, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3 (92)/Fin (Rev-I)/2017-18/ DS-VI/99 dated the 23 rd February, 2018, namely:- After paragraph, the following explanation shall be inserted, namely : - Explanation.- Nothing contained in this notification shall apply with respect to the development rights supplied on or after 1 st April, 2019. . 2. This notification shall come into force with effect from the 1 st day of October, 2019. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (A.K. Singh) Dy. Secretary VI (Finance)