Seeks to amend Notification No. 1/2017-State Tax (Rate), dated the 30th June, 2017 - 08/2019- State Tax (Rate) - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 1st June, 2020 No. 08/2019- State Tax (Rate) No. F.3(4 )/Fin (Rev-I)/2020-21/DS-VI/167. -In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 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 further amendments in the notification of the Government of National capital Territory of Delhi, in the Department of Finance (Revenue-I), No.1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin(Rev-I)/ 2017-18/DS-VI/382, dated the 30th June, 2017, namely:- In the said notification, in Schedule III - 9%, after serial number 452P in column (1) and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) 452Q Any chapter Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), as prescribed in notification No. 07/2019-State Tax (Rate), dated 22/10/2019, published in Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(74)/Fin(Rev-I)/2019-20/DS-VI/498, dated 22/10/2019. Explanation. For the purpose of this entry, (i) the term promoter shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) project shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term Real Estate Project (REP) shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) Residential Real Estate Project (RREP) shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification. 2. This notification shall come into force with effect from the1stof April, 2019. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secy.-VI (Finance) Note : The principal notification No.1/2017-State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/382, dated the 30th June, 2017 and last amended by notification No. 24/2018-State Tax (Rate), dated the 3rd September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(24)/Fin(Rev-I)/2019-20/DS-VI/388, dated the 3rd September, 2019.