· ughaß 'kCnk dk yksi fd;k tk lds- ;g la'kks/ku 01 tqykbZ] 2017 ls iwoZxkeh çHkko ls ykxw...

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4253 DG/2020 (1) रजिरी सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99 xxxGIDHxxx xxxGIDExxx असाधारण EXTRAORDINARY ाजधकार से काजित PUBLISHED BY AUTHORITY भाग IV PART IV राीय रािधानी राय दिली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI fnYyh] 14 flrEcj] 2020 -VII fuEufyf[kr loZlk/kkj.k dh tkudkjh gsrq iz dkf'kr fd;k tkrk gS % सं . 189] दिली, सोमवार, जसतबर 14, 2020/भा 23, 1942 [रा.रा.रा..दि. सं . 134 No. 189] DELHI, MONDAY, SEPTEMBER 14, 2020/BHADRA 23, 1942 [N. C. T. D. No. 134 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एल.-अ.-15092020-221728 SG-DL-E-15092020-221728 WWW.TAXSCAN.IN

Transcript of  · ughaß 'kCnk dk yksi fd;k tk lds- ;g la'kks/ku 01 tqykbZ] 2017 ls iwoZxkeh çHkko ls ykxw...

Page 1:  · ughaß 'kCnk dk yksi fd;k tk lds- ;g la'kks/ku 01 tqykbZ] 2017 ls iwoZxkeh çHkko ls ykxw gksxkA 15- fo/ks;d dk [kaM 14] 01 tqykbZ] 2017 ls 30 flracj] 2019 ¼blesa nksuk fnu 'kkfey

4253 DG/2020 (1)

रजिसटरी स. डी.एल.- 33002/99 REGD. No. D. L.-33002/99

xxxGIDHxxx xxxGIDExxx

असाधारण EXTRAORDINARY

पराजधकार स परकाजित

PUBLISHED BY AUTHORITY

भाग IV

PART IV

राषटरीय रािधानी राजय कषतर दिलली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

fnYyh] 14 flrEcj] 2020

-VII —fuEufyf[kr loZlk/kkj.k dh

tkudkjh gsrq izdkf'kr fd;k tkrk gS %—

स. 189] दिलली, सोमवार, जसतम बर 14, 2020/भादर 23, 1942 [रा.रा.रा.कष.दि. स. 134

No. 189] DELHI, MONDAY, SEPTEMBER 14, 2020/BHADRA 23, 1942 [N. C. T. D. No. 134

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-15092020-221728SG-DL-E-15092020-221728

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[PART IV DELHI GAZETTE : EXTRAORDINARY 2

fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 3½ esa vkxs la'kks/ku ds fy, bls Hkkjr x.kjkT; ds bdgRrjosa

o’kZ esa jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kku lHkk }kjk fuEukuqlkj vf/kfu;fer fd;k tk,xk %&

1- % ¼i½ bl vf/kfu;e dks eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2020 dgk

tk,xk A

;g ml rkjh[k ls izHkkoh gksxk] tks jkT; ljdkj jkti= esa] vf/klwpuk }kjk fu;r djsaA

2- % fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 3½ ¼ftls blesa blds i'pkr~

ewy vf/kfu;e dgk x;k gS½] dh /kkjk 2 ds [kaM ¼114½ esa] [kaM ¼x½ vkSj [kaM ¼?k½ ds LFkku ij fuEufyf[kr [kaM j[ks

tk,axs] vFkkZr~ %&

**¼x½ nknjk vkSj ukxj gosyh rFkk ne.k vkSj nho(

¼?k½ yík[k(^^A

3- % ewy vf/kfu;e dh /kkjk 10 dh mi/kkjk ¼2½ ds [kaM ¼[k½] [kaM ¼x½ vkSj [kaM ¼?k½ esa

**fdlh eky^^ “kCnksa ds i'pkr~ **;k lsokvksa ^ “kCn var%LFkkfir fd, tk,axsA

4- % ewy vf/kfu;e dh /kkjk 16 dh mi/kkjk ¼4½ esa] **ls lacaf/kr chtd^^ “kCnksa dk yksi

fd;k tk,xkA

5- % ewy vf/kfu;e dh /kkjk 29 dh mi/kkjk ¼1½ ds [kaM ¼x½ ds LFkku ij fuEufyf[kr

[kaM j[kk tk,xk] vFkkZr~%&

**¼x½ djk/ks; O;fDr] /kkjk 22 ;k /kkjk 24 ds v/khu vc jftLVªhdj.k ds fy, nk;h ugha jgk gS ;k mldk /kkjk 25

dh mi/kkjk ¼3½ ds v/khu LosPN;k jftLVªhdj.k dk vk'k; jgk gks(^^A

6- % ewy vf/kfu;e dh /kkjk 30 dh mi/kkjk ¼1½ esa] ijarqd ds LFkku ij] fuEufyf[kr

ijarqd j[kk tk,xk] vFkkZr~%&

**ijarq ,slh vof/k nf'kZr fd, x, i;kZIr dkj.k ds vk/kkj ij vkSj ys[kc} fd, tkus okys dkj.kksa ls]&

¼d½ ;FkkfLFkfr] vij vk;qDr ;k la;qDr vk;qDr }kjk rhl fnu ls vuf/kd dh vof/k ds fy, ( vkSj

¼[k½ vk;qDr }kjk [kaM ¼d½ esa fofufnZ’V vof/k ls ijs rhl fnu ls vuf/kd dh vkSj vof/k ds fy,] c<+kbZ

tk ldsxhA^^A

7- % ewy vf/kfu;e dh /kkjk 31 dh mi/kkjk ¼2½ esa ijarqd “kCn ds LFkku ij]

fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~%&

**ijarq ljdkj] ifj’kn dh flQkfj'kksa ij] vf/klwpuk }kjk]&

¼d½ ,slh lsokvksa ;k iwfrZ;ksa ds izoxZ fofufnZ’V dj ldsxh] ftuds laca/k esa ,sls le; ds Hkhrj vkSj ,slh

jhfr esa tks fofgr dh tk,] dj chtd tkjh fd;k tk ldsxk(

¼[k½ bleas mfYyf[kr ,slh “krksZa ds v/khu jgrs gq,] lsokvksa ds ,sls izoxZ fofufnZ’V dj ldsxh] ftuds

laca/k esa&

¼i½ iwfrZ ds laca/k esas tkjh fdlh vU; nLrkost dks dj chtd le>k tk,xk( ;k

¼ii½ dj chtd tkjh ugha fd;k tk ldsxkA^^A

8- % ewy vf/kfu;e dh /kkjk 51 esas]&

¼d½ mi/kkjk ¼3½ ds LFkku ij fuEufyf[kr mi/kkjk j[kh tk,xkh] vFkkZr~%&

**¼3½ lzksr ij dj dh dVkSrh dk izek.ki= ,sls iz#i es vkSj ,slh jhfr esa tkjh fd;k tk,xk] tks fofgr dh tk,A^^A

¼[k½ mi/kkjk ¼4½ dk yksi fd;k tk,xk A^^A

9- % ewy vf/kfu;e dh /kkjk 122 dh mi/kkjk ¼1½ ds I'pkr~ fuEufyf[kr mi/kkjk

var%LFkkfir dh tk,xh] vFkkZr~%&

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[PART IV DELHI GAZETTE : EXTRAORDINARY 3

**¼1d½ dksbZ O;fDr] tks mi/kkjk ¼1½ ds [kaM ¼i½ ;k [kaM ¼ii½ ;k [kaM ¼vii½ ;k [kaM ¼ix½ ds varxZr vkus okys

laO;ogkj ds Qk;ns dk izfr/kkj.k djrk gS vkSj ftlds vuqjks/k ij ,slk laO;ogkj fd;k tkrk gS] vioafpr dj ;k

miHkksx fd, x, ;k ladzkar buiqV dj izR;; ds cjkcj jde dh “kkfLr dk nk;h gksxkA^^A

10- % ewy vf/kfu;e dh /kkjk 132 dh mi/kkjk ¼1½ esa]&

¼i½ **tks dksbZ fuEufyf[kr esa ls fdlh vijk/k dks djrk gS^^ “kCnksa ds LFkku ij] **tks dksbZ fuEufyf[kr

vijk/kksa esa ls fdlh vijk/k dks djsxk ;k fdlh vijk/k dks djok,xk vkSj mlls mn~Hkwr Qk;nksa dk

izfr/kkj.k djsxk^^ “kCn j[ks tk,axs(

¼ii½ [kaM ¼x½ ds LFkku ij fuEufyf[kr [kaM j[kk tk,xk] vFkkZr~%&

**¼x½ [kaM ¼[k½ esa fofufnZ’V ,sls chtd ;k fcy dk mi;ksx djds buiqV dj izR;; dk mi;ksx djrk gS ;k fdlh

chtd ;k fcy ds fcuk diV ls buiqV dj izR;; dk mi;ksx djrk gS(^^(

¼iii½ mi[kaM ¼³½ esa] **diV ls buiqV dj izR;; dk Qk;nk ysrk gS ;k^^ “kCnksa dk yksi fd;k tk,xk A

11- % ewy vf/kfu;e dh /kkjk 140 esa 1 tqykbZ] 2017 ls]&

¼d½ mi/kkjk ¼1½ esa] **fofgr dh tkus okyh jhfr esa^^ “kCnksa ds LFkku ij **,sls le; ds Hkhrj vkSj ,slh

jhfr esa] tks fofgr dh tk,^^ “kCn j[ks tk,axs vkSj j[ks x, le>s tk,axs(

¼[k½ mi/kkjk ¼2½ esa] **fofgr dh tkus okyh jhfr esa^^ “kCnksa ds LFkku ij **,sls le; ds Hkhrj vkSj ,slh

jhfr esa] tks fofgr dh tk,^^ “kCn j[ks tk,axs vkSj j[ks x, le>s tk,axs(

¼x½ mi/kkjk ¼3½ esa] **fu;r fnu ij LVkWd esa /kkfjr^^ “kCnksa ds LFkku ij **,sls le; ds Hkhrj vkSj ,slh

jhfr esa] tks fofgr dh tk,^^ “kCn j[ks tk,axs vkSj j[ks x, le>s tk,axs(

¼?k½ mi/kkjk ¼5½ esa] **fo|eku fof/k ds v/khu iwfrZdkj }kjk^^ “kCnksa ds LFkku ij **fo|eku fof/k ds v/khu

, sls le; ds Hkhrj vkSj ,slh jhfr esa] tks fofgr dh tk,] iwfrZdkj }kjk^^ “kCn j[ks tk,axs vkSj j[ks

x, le>s tk,axs(

¼³½ mi/kkjk ¼6½ esa] **fu;r fnu dks^^ “kCnksa ds i'pkr~ ^^,sls le; ds Hkhrj vkSj ,slh jhfr esa] tks fofgr

dh tk,^^ “kCn var%LFkkfir fd, tk,axs vkSj var%LFkkfir fd, x, le>s tk,axs(

12- fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 168 ds i”pkr~ fuEufyf[kr /kkjk var%LFkkfir dh tk,xh]

vFkkZr~%&

^^168d ¼1½ bl vf/kfu;e esa dqN Hkh fufgr gksus ds ckotwn] ljdkj] ifj’kn dh flQkfj'kksa ij bl vf/kfu;e ds

rgr vf/klwpuk ds }kjk] mu dk;kZsa ds laca/k esa tks dk;Z vizR;kf'kr ?kVuk gksus ds dkj.k iwjk ugha fd;k tk ldrk

gS ;k vuqikyu ugha fd;k tk ldrk gS] fufnZ’V ;k vf/klwfpr le; lhek dk foLrkj dj ldrh gS]

¼2½ mi/kkjk ¼1½ ds rgr vf/klwpuk tkjh dju dh “kfDr esa bl vf/kfu;e ds izkjaHk gksus dh rkjh[k ls igys dh

rkjh[k ls bl rjg dh vf/klwpuk dks iwoZO;kih izHkko nsus dh “kfDr “kkfey gksxhA

bl [kaM ds iz;kstu ds fy,] vfHkO;fDr ^^cy dh ?kVuk** dk vFkZ gS ;q)] egkekjh] ck<+] lw[kk] vkx]

pdzokr] Hkwdai ;k izdfr ds dkj.k gksus ds dkj.k gksus okyh fdlh Hkh vU; vkink ;k bl vf/kfu;e ds fdlh Hkh

izko/kku ds dk;kZUo;u dks izHkkfor djus okyk ekeyk A

% ewy vf/kfu;e dh /kkjk 172 dh mi/kkjk ¼1½ ds ijarqd esa] **rhu o’kZ “kCnksa ^ ds LFkku

ij ^^ikap o’kZ^^ “kCn j[ks tk,axs A

fnYyh eky vkSj lsok dj vf/kfu;e dh vuqlwph 2 dh izfof’V 4 esa] **tks fdlh izfrQy ds fy, gS ;k

ugha gS^^ nksuksa LFkkuksa ij] tgka os vkrs gSa] “kCnksa dk yksi fd;k tk,xk vkSj 1 tqykbZ] 2017 ls yksi fd;k x;k le>k

tk,xkA

15- ¼1½ jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky }kjk] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 9 dh

mi/kkjk ¼1½ ds v/khu “kfDr;ksa dk iz;ksx djrs gq,] ifj’kn~ dh flQkfj'kksa ij tkjh jk’Vªh; jkt/kkuh {ks= fnYyh ds

foRr foHkkx ¼jktLo&1½ dh vf/klwpuk la[;kad 01@2017 jkT; dj ¼nj½] rkjh[k 30 twu] 2017] esa dqN vU;Fkk

fufgr gksrs gq, Hkh] ifj’kn~ dh flQkfj'kksa ij] ewy vf/kfu;e dh /kkjk 9 dh mi/kkjk ¼1½ ds rgr “kfDr;ksa ds

vuqikyu esa &&

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[PART IV DELHI GAZETTE : EXTRAORDINARY 4

¼i½ 1 tqykbZ] 2017 ls vkjaHk tksus okyh vkSj 30 flracj] 2019 dks lekIr gksus okyh ¼nksuksa fnu

lfEefyr½ vof/k ds nkSjku ¼'kh’kZ 2301 ds varxZr vkus okys½ eRL; vkgkj ds iznk; ds laca/k esa dksbZ

jkT; dj mn~x`fgr ;k laxfgr ugha fd;k tk,xk]

¼ii½ 1 tqykbZ] 2017 ls vkjaHk tksus okyh vkSj 31 fnlacj] 2018 dks lekIr gksus okyh ¼nksuksa fnu

lfEefyr½ vof/k ds nkSjku ¼'kh’kZ 8483 ds varxZr vkus okyh½ f?kuhZ] ifg, vkSj vU; iwtksZa ds laca/k esa

vkSj ¼'kh’kZ 8432] 8433 vkSj 8436 ds varxZr vkus okyh½ df’k laca/kh e'khujh ds iqtksZa ds mi;ksx ds

laca/k esa Ng izfr'kr dh nj ij jkT; dj mn~x`ghr ;k laxghr fd;k tk,xkA

¼2½ ,sls lHkh djksa dk dksbZ izfrnk; ugha fd;k tk,xk] ftUgsa lax`ghr fd;k x;k gS fdUrq tks bl izdkj laxghr

ugha fd, x, gksrs] ;fn mi/kkjk ¼1½ lHkh rkfRod le;ksa ij izoRr gqbZ gksrhA

jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj }kjk fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e½ dks

oLrqvksa ;k lsokvksa ;k nksuksa dh varjjkT;h; vkiwfrZ ij dj&mxkgh ,oa laxzg.k ds çko/kku cukus ds mís'; ls

vf/kfu;fer fd;k x;k FkkA

2- th,lVh ifj"kn us 18 fnlacj] 2019 dks gqbZ 38oha cSBd esa] dsaæh; eky vkSj lsok dj vf/kfu;e 2017 esa

vusd la'kks/kuksa dh flQkfj'k dh gSA 18 fnlacj] 2019 dks vk;ksftr th,lVh ifj"kn dh 38oha cSBd esa dh xbZ

flQkfj'kksa ds vk/kkj ij foÙk vf/kfu;e] 2020 ds ek/;e ls dsaæ ljdkj us dsaæh; eky vkSj lsok dj vf/kfu;e 2017

ds çko/kkuksa esa la'kks/ku fd;k gSA lhth,lVh vf/kfu;e] 2017 vkSj fnYyh eky vkSj lsok dj] 2017 ¼2017 dk 3½ ds

chp ,d:irk lqfuf'pr djus ds fy, jkT; fo/kkf;dk }kjk] tgka vko';d gqvk] jkT; dh vko';drkuqlkj fof'k"V

vk'kks/ku djrs gq, fnYyh eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2020 cuk, tkus dh vko';drk eglwl gqbZA

3- fnYyh eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2020 dh çeq[k fo'ks"krk,a bl çdkj gSa %&

¼i½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 2 dk [kaM ¼114½ la'kksf/kr djuk rkfd tEew ,oa d'ehj

iquxZBu vf/kfu;e] 2019 rFkk nknjk vkSj uxj gosyh rFkk neu vkSj nho ¼la?k 'kkflr {ks=ksa dk

vkesyu½ vf/kfu;e] 2019 dh rtZ ij Þla?k 'kkflr {ks=ß dh ifjHkk"kk dks lfEefyr fd;k tk ldsA

¼ii½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 10 dh mi&/kkjk ¼2½ ds [kaM ¼[k½] ¼x½ vkSj ¼?k½ esa la'kks/ku

rkfd mä vf/kfu;e dh mi&/kkjk ¼1½ vkSj mi&/kkjk ¼2d½ ds rgr dj dh vnk;xh ds fodYi ds

fy, ik=rk dh 'krksaZ dks lqlaxr fd;k tk ldsA

¼iii½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 16 dh mi&/kkjk ¼4½ esa la'kks/ku rkfd buiqV VSDl ØsfMV

dk ykHk ysus ds mís'; ls MsfcV uksV tkjh gksus dh rkjh[k ls ewyHkwr buo‚;l ds tkjh gksus dh

rkjh[k dks Mhfyad fd;k tk ldsA

¼iv½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 29 dh mi&/kkjk ¼1½ ds [kaM ¼x½ esa la'kks/ku djuk rkfd

/kkjk 25 dh mi&/kkjk ¼3½ ds rgr LosPNk ls fd, x, iathdj.k dks jí djus dh O;oLFkk gks ldsA

¼v½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 30 dh mi&/kkjk ¼1½ ds fu;eksa dks izfrLFkkfir djuk rkfd

dj çf/kdj.kksa ds dk;Z{ks= dks l'kä cuk;k tk lds ftlls os iathdj.k ds jídj.k dh iqu%cgkyh

ds fy, vkosnu dj ldsaA

¼vi½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 31 esa la'kks/ku djuk rkfd lsokvksa vFkok vkiwfrZ;ksa dh

Jsf.k;ksa dks vf/klwfpr djus ds fy, ljdkj dks 'kfä çnku dh tk lds ftuds laca/k esa VSDl

buo‚;l tkjh dh tk,xh rFkk buds tkjh djus ds le; vkSj rjhds ds laca/k esa fu;e cuk, tk

ldsaA

¼vii½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 51 esa la'kks/ku djuk rkfd ljdkj dks ;g 'kfä çnku dh

tk lds fd fdl :i vkSj rjhds ls lzksr ij dj dh dVkSrh dk ,d çek.ki= tkjh fd;k tk,xkA

¼viii½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 122 esa ,d ubZ mi&/kkjk ¼1d½ var%LFkkfir djuk rkfd dqN

fof'k"V VªkatsD'ku ds ykHkkfFkZ;ksa] ftuds dkj.k mä VªkatsD'ku gqbZ gksa] ij naM yxk;k tk ldsA

¼ix½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 132 esa la'kks/ku djuk rkfd fcuk buo‚;l rFkk fcuk fcy

ds buiqV VSDl ØsfMV dk /kks[ks ls ykHk ysus ds vijk/k dks /kkjk 69 dh mi&/kkjk ¼1½ ds rgr laKs;

vkSj xSj&tekurh cuk;k tk lds vkSj ,sls Vªkatsd'ku dk ykHk mBkus okys fdlh O;fä] ftldh vksj

ls mä VªkatsD'ku dh tkrh gks] naM ds Hkkxh gks ldsaA

¼x½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 140 esa buiqV VSDl ØsfMV ds fy, Vªkaft'kuy O;oLFkkvksa

gsrq la'kks/ku djuk] rkfd fo|eku dkuwu esa buiqV VSDl ØsfMV ds rgr fdlh ØsfMV dk ykHk u ysus

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[PART IV DELHI GAZETTE : EXTRAORDINARY 5

dh fLFkfr esa buiqV VSDl ØsfMV ds ykHk ds fy, le;&lhek vkSj rjhdk fu/kkZfjr fd;k tk lds-

;g la'kks/ku 01 tqykbZ] 2017 ls iwoZxkeh çHkko ls ykxw gksxkA

¼xi½ fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 168 ds ckn ,d ubZ /kkjk 168d var%LFkkfir

djuk rkfd ljdkj dks ;g l“kDr cukus ds fy,] ifj’kn~ dh flQkfj'kksa ij vkSj vf/klwpukvksa }kjk]

bl vf/kfu;e ds rgr fu/kkZfjr ;k fu/kkZfjr dh xbZ le; lhek dks vf/kfu;eksa ds laca/k esa lhfer

fd;k tk lds] tks vizR;kf'kr ?kVuk gksus ds dkj.k iwjk ugha gks ldrk gS ;k vuqikyu ugha fd;k tk

ldrk gSA

¼xii½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 172 esa la'kks/ku djuk rkfd mä vf/kfu;e ds çkjaHk gksus dh

rkjh[k ls mlds rgr dfBukb;ksa dks nwj djus dh le;&lhek dk foLrkj rhu o"kZ ls ikap o"kZ fd;k

tk ldsA

¼xiii½ fnYyh eky ,oa lsok vf/kfu;e ds vuqlwph&II ds iSjkxzkQ 4 dks la'kksf/kr djuk rkfd mä iSjkxzkQ

dh fVIi.kh ¼d½ vkSj ¼[k½ ds vfHkçk; dks Li"V djus ds fy, ÞD;k fopkj fd;k tk, vFkok ughaß

'kCnksa dk yksi fd;k tk lds- ;g la'kks/ku 01 tqykbZ] 2017 ls iwoZxkeh çHkko ls ykxw gksxkA

¼xiv½ 01 tqykbZ] 2017 ls 30 flracj] 2019 ¼blesa nksuksa fnu 'kkfey gksaxs½ rd dh vof/k ds nkSjku

fQ'kehy dh vkiwfrZ ij iwoZ çHkko ls LVsV VSDl esa NwV çnku djukA

blesa iqyh] Oghy vkSj vU; dyiqtksaZ ¼'kh"kZ 8483 ds rgr vkus okys½ dh vkiwfrZ ds laca/k LVsV VSDl dks

iwoZ çHkko ls ?kVkdj Ng çfr'kr dh nj ls djus dh vis{kk dh tkrh gS vFkok olwy fd;k tk,xk rFkk mls 01

tqykbZ] 2017 ls 31 fnlacj] 2018 ¼blesa nksuksa fnu 'kkfey gksaxs½ rd dh vof/k ds nkSjku —f"k e'khujh ¼'kh"kZ 8432]

8433 vkSj 8436 ds rgr vkus okys½ ds dyiqtksaZ ds :i esa bLrseky fd;k tk,xk A

;g vis{kk Hkh dh tkrh gS fd ,slh O;oLFkk dh tk, fd igys ls olwys x, dj dh okilh ugha dh tkrh gks A

4- mä fo/ks;d mi;qZä mís';ksa dks çkIr djuk pkgrk gS-

euh"k fllksfn;k] mi eq[;ea=h@foÙk ea=h

jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj

çLrkfor fnYyh eky vkSj lsok dj ¼la'kks/ku½ fo/ks;d] 2020] esa fnYyh dh lesfdr fuf/k ij fdlh Hkh

çdkj dk vkorhZ vFkok vukorhZ O;; 'kkfey ugha gSA

1- fo/ks;d dk [kaM 1 laf{kIr 'kh"kZ ,oa çkjaHk djus ds fy, gSA

2- fo/ks;d dk [kaM 2 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 2 ds [kaM ¼114½ esa la'kks/ku ds fy, gS rkfd

tEew ,oa d'ehj iquxZBu vf/kfu;e] 2019 vkSj nknjk ,oa uxj gosyh rFkk neu ,oa nho ¼la?k 'kkflr {ks=ksa

dk vkesyu½] vf/kfu;e] 2019 dh rtZ ij Þla?k 'kkflr {ks=ß dh ifjHkk"kk dks lqlaxr fd;k tk ldsA

3- fo/ks;d dk [kaM 3 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 10 dh mi&/kkjk ¼2½ ds [kaM ¼[k½] ¼x½ vkSj ¼?k½

esa la'kks/ku ds fy, gS rkfd mä vf/kfu;e dh mi&/kkjk ¼1½ vkSj mi&/kkjk ¼2d½ ds rgr dj vnk;xh ds

fodYi ds fy, ik=rk dh 'krksaZ dks lqlaxr fd;k tk ldsA

4- fo/ks;d dk [kaM 4 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 16 dh mi&/kkjk ¼4½ esa la'kks/ku ds fy, gS

rkfd buiqV VSDl ØsfMV dk ykHk çkIr djus ds fy, ewyHkwr buo‚;l tkjh djus dh rkjh[k ls MsfcV uksV

tkjh djus dh rkjh[k dks Mhfyad fd;k tk ldsA

5- fo/ks;d dk [kaM 5 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 29 dh mi&/kkjk ¼1½ ds [kaM ¼x½ esa la'kks/ku ds

fy, gS rkfd /kkjk 25 dh mi&/kkjk ¼3½ ds rgr LoSfPNd :i ls iathdj.k dks jí djus dh O;oLFkk dh

tk ldsA

6- fo/ks;d dk [kaM 6 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 30 dh mi&/kkjk ¼1½ ds ijUrqd dks

izfrLFkkfir djus ds fy, gS rkfd dj çkf/kdj.kksa ds dk;Z{ks= dks l'kä cuk;k tk lds ftlls iathdj.k

ds jídj.k ds fy, vkosnu nk;j djus gsrq vof/k esa foLrkj fd;k tk ldsA

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[PART IV DELHI GAZETTE : EXTRAORDINARY 6

7- fo/ks;d dk [kaM 7 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 31 esa la'kks/ku ds fy, gS rkfd lsokvksa vFkok

vkiwfrZ;ksa dh Jsf.k;ksa dks vf/klwfpr djus ds fy, ljdkj dks 'kfä çnku dh tk lds ftuds laca/k esa VSDl

buo‚;l tkjh dh tk,xh rFkk buds tkjh djus ds le; vkSj rjhds ds laca/k esa fu;e cuk, tk ldsaA

8- fo/ks;d dk [kaM 8 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 51 esa la'kks/ku ds fy, gS rkfd ljdkj dks ;g

fu;e cukus dh 'kfä;ka çkIr gks ldsa fd fdl :i vkSj rjhds ls lzksr ij dj dh dVkSrh ds fy, ,d

çek.ki= tkjh fd;k tk,xkA

9- fo/ks;d dk [kaM 9 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 122 esa ,d ubZ mi&/kkjk ¼1d½ var%LFkkfir

djus ds fy, gS rkfd dqN fof'k"V VªkatsD'ku ds ykHkkfFkZ;ksa] ftuds dkj.k mä VªkatsD'ku gqbZ gksa] ij naM

yxk;k tk ldsA

10- fo/ks;d dk [kaM 10 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 132 esa la'kks/ku ds fy, gS rkfd fcuk

buo‚;l rFkk fcuk fcy ds buiqV VSDl ØsfMV dk /kks[ks ls ykHk ysus ds vijk/k dks /kkjk 69 dh mi&/kkjk

¼1½ ds rgr laKs; vkSj xSj&tekurh cuk;k tk lds vkSj ,sls Vªkatsd'ku dk ykHk mBkus okys fdlh O;fä]

ftldh vksj ls mä VªkatsD'ku dh tkrh gks] naM ds Hkkxh gks ldsaA

11- fo/ks;d dk [kaM 11 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 140 esa la'kks/ku ds fy, gS rkfd fo|eku

dkuwu esa buiqV VSDl ØsfMV ds rgr fdlh ØsfMV dk ykHk u ysus dh fLFkfr esa buiqV VSDl ØsfMV ds

ykHk ds fy, le;&lhek vkSj rjhdk fu/kkZfjr fd;k tk lds- ;g la'kks/ku 01 tqykbZ] 2017 ls iwoZxkeh

çHkko ls ykxw gksxkA

12- fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 168 ds ckn ,d ubZ /kkjk 168d var%LFkkfir djuk

rkfd ljdkj dks ;g l“kDr cukus ds fy,] ifj’kn~ dh flQkfj'kksa ij vkSj vf/klwpukvksa }kjk] bl

vf/kfu;e ds rgr fu/kkZfjr ;k fu/kkZfjr dh xbZ le; lhek dks vf/kfu;eksa ds laca/k esa lhfer fd;k tk

lds] tks vizR;kf'kr ?kVuk gksus ds dkj.k iwjk ugha gks ldrk gS ;k vuqikyu ugha fd;k tk ldrk gSA

13- fo/ks;d dk [kaM 12 fnYyh eky ,oa lsok vf/kfu;e /kkjk 172 esa la'kks/ku ds fy, gS rkfd mä vf/kfu;e

ds çkjaHk gksus dh rkjh[k ls mlds rgr dfBukb;ksa dks nwj djus dh le;&lhek dk foLrkj rhu o"kZ ls

ikap o"kZ fd;k tk ldsA

14- fo/ks;d dk [kaM 13 fnYyh eky ,oa lsok vf/kfu;e ds vuqlwph&II ds iSjkxzkQ 4 dks la'kksf/kr djuk rkfd

mä iSjkxzkQ dh fVIi.kh ¼d½ vkSj ¼[k½ ds vfHkçk; dks Li"V djus ds fy, ÞD;k fopkj fd;k tk, vFkok

ughaß 'kCnksa dk yksi fd;k tk lds- ;g la'kks/ku 01 tqykbZ] 2017 ls iwoZxkeh çHkko ls ykxw gksxkA

15- fo/ks;d dk [kaM 14] 01 tqykbZ] 2017 ls 30 flracj] 2019 ¼blesa nksuksa fnu 'kkfey gksaxs½ rd dh vof/k ds

nkSjku fQ'kehy dh vkiwfrZ ij iwoZ çHkko ls LVsV VSDl esa NwV çnku djus dh vis{kk ds fy, gSA

blesa iqyh] Oghy vkSj vU; dyiqtksaZ ¼'kh"kZ 8483 ds rgr vkus okys½ dh vkiwfrZ ds laca/k LVsV VSDl dks

iwoZ çHkko ls ?kVkdj Ng çfr'kr dh nj ls djus dh vis{kk dh tkrh gS vFkok olwy fd;k tk,xk rFkk mls 01

tqykbZ] 2017 ls 31 fnlacj] 2018 ¼blesa nksuksa fnu 'kkfey gksaxs½ rd dh vof/k ds nkSjku —f"k e'khujh ¼'kh"kZ 8432]

8433 vkSj 8436 ds rgr vkus okys½ ds dyiqtksaZ ds :i esa bLrseky fd;k tk,xkA

;g vis{kk Hkh dh tkrh gS fd ,slh O;oLFkk dh tk, fd igys ls olwys x, dj dh okilh ugha dh tkrh

gksA

lh- osyeq:xu] lfpo

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[PART IV DELHI GAZETTE : EXTRAORDINARY 7

DELHI LEGISLATIVE ASSEMBLY SECRETARIAT

NOTIFICATION

Delhi, the 14th September, 2020

F. No. 21/3/GST(A)/2020/LAS-VII/Leg./272.—The following is published for General Information.–

THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2020

BILL NO. 03 OF 2020

(As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 14 September, 2020)

A

BILL

Further to amend the Delhi Goods and Services Tax Act, 2017(3 of 2017)

BE it enacted by Delhi Legislature of the National Capital Territory of Delhi in the Seventy-first Year of the

Republic of India as follows:-

1. Short title and commencement:-(i) This Act may be called the Delhi Goods and Services Tax

(Amendment) Act, 2020.

(ii) It shall come into force on such date as the State Government may, by notification, in the Official

Gazette, appoint.

2. Amendment of section 2:- :- In section 2 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017)

(hereinafter referred as the principal Act)), in clause (114), for clauses (c) and (d), the following clauses shall

be substituted, namely:––

“(c) Dadra and Nagar Haveli and Daman and Diu;

(d) Ladakh;”.

3. Amendment of section 10:- In section 10 of the principal Act, in sub-section (2), in clauses (b), (c) and (d),

after the words “of goods”, the words “or services” shall be inserted.

4. Amendment of section 16:- In section 16 of the principal Act, in sub-section (4), the words “invoice

relating to such” shall be omitted.

5. Amendment of section 29:- In section 29 of the principal Act, in sub-section (1), for clause (c), the

following clause shall be substituted, namely:––

“(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out

of the registration voluntarily made under sub-section (3) of section 25:”.

6. Amendment of section 30:-In section 30 of the principal Act, in sub-section (1), for the proviso, the

following proviso shall be substituted, namely:––

“Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be

extended,––

(a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period

notexceeding thirty days;

(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in

clause (a).”.

7. Amendment of section 31:-In section 31 of the principal Act, in sub-section (2), for the proviso, the

following proviso shall be substituted, namely:––

“Provided that the Government may, on the recommendations of the Council, by notification,––

(a) specify the categories of services or supplies in respect of which a tax invoice shall be issued,

within such time and in such manner as may be prescribed;

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[PART IV DELHI GAZETTE : EXTRAORDINARY 8

(b) subject to the condition mentioned therein, specify the categories of services in respect of which––

(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or

(ii) tax invoice may not be issued.”.

8. Amendment of section 51:-In section 51 of the principal Act,––

(a) for sub-section (3), the following sub-section shall be substituted, namely:––

“(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be

prescribed.”.

(b) sub-section (4) shall be omitted.”.

9. Amendment of section 122:- In section 122 of the principal Act, after sub-section (1), the following sub-

section shall be inserted, namely:––

“(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of

sub-section (1)and at whose instance such transaction is conducted, shall be liable to a penalty of an amount

equivalent to the tax evaded or input tax credit availed of or passed on.”.

10. Amendment of section 132:-In section 132 of the principal Act, in sub-section (1),––

(i) for the words “Whoever commits any of the following offences”, the words “Whoever commits,

or causes to commit and retain the benefits arising out of, any of the following offences’’ shall be

substituted;

(ii) for clause (c), the following clause shall be substituted, namely:––

“(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax

credit without any invoice or bill;”;

(iii) in sub-clause (e), the words “, fraudulently avails input tax credit” shall be omitted.

11.Amendment of section 140:- In section 140 of the principal Act, witheffect from the 1st day of July,

2017,––

(a) in sub-section (1), after the words “existing law”, the words “within such time and” shall be

inserted and shall be deemed to have been inserted;

(b) in sub-section (2), after the words “appointed day”, the words “within such time and” shall be

inserted and shall be deemed to have been inserted;

(c) in sub-section (3), for the words “goods held in stock on the appointed day subject to”, the words

“goods held in stock on the appointed day, within such time and in such manner as may be

prescribed, subject to” shall be substituted and shall be deemed to have been substituted;

(d) in sub-section (5), for the words “existing law”, the words “existing law, within such time and in

such manner as may be prescribed” shall be substituted and shall be deemed to have been

substituted;

(e) in sub-section (6), for the words “goods held in stock on the appointed day subject to”, the words

“goods held in stock on the appointed day, within such time and in such manner as may be

prescribed, subject to” shall be substituted and shall be deemed to have been substituted;

12. After section 168 of the Delhi Goods and Services Tax Act, 2017, the following section shall be inserted,

namely:-

“168A. (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of

the Council, by notification, extend the time limit specified in, or prescribed or notified under this Act in

respect of actions which may not be completed or complied with due to force majeure.

(2) The power to issue notification under sub-section (1) shall include the power to give retrospective

effect to such notification from a date not earlier than the date of commencement of this Act.

Explanation.-For the purpose of this section, the expression “force majeure” means a case of war, epidemic,

flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the

implementation of any of the provisions of this Act.”.

13. Amendment of section 172:- In section 172 of the principal Act, in sub-section (1), in the proviso, for the

words “three years”, the words “five years” shall be substituted.

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[PART IV DELHI GAZETTE : EXTRAORDINARY 9

14. Amendment to Schedule II:-In Schedule II to the principal Act, in paragraph 4, the words “whether or

not for a consideration,” at both the places where they occur, shall be omitted and shall be deemed to have

been omitted with effect from the 1st day of July, 2017.

15. (1) Notwithstanding anything contained in the notification of the Government of National Capital Territory

of Delhi, in the Department of Finance ( Revenue-I) Notification number 01/2017-state Tax (Rate) , dated the

30th

June, 2017, issued by the Lt. Governor of the National Capital Territory of Delhi, on the recommendations

of the Council, in exercise of the powers under sub-section (1) of section 9 of the principal Act,––

(i) no state tax shall be levied or collected in respect of supply of fishmeal (falling under heading

2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day

of September, 2019 (both days inclusive);

(ii) state tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley,

wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery

(falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of

July, 2017 and ending with the 31stday of December, 2018 (both days inclusive).

(2) No refund shall be made of all such tax which has been collected, but which would not have been so

collected, had sub-section (1) been in force at all material times.

STATEMENT OF OBJECTS AND REASONS

The Delhi Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy

and collection of tax on intra-State supply of goods or services or both by the Government of National Capital

Territory of Delhi.

2. The GST Council in its 38th

meeting held on 18th

December, 2019, had recommended various

amendments in the provisions of the Central Goods and Services Tax Act, 2017. Through the Finance Act,

2020 Central Government has amended the provisions of the Central Goods and Service Tax, 2017 on the basis

of the recommendations made in the 38th

GST Council meeting held on 18th

December , 2019. In order to

ensure uniformity between the CGST Act, 2017 and Delhi Goods and Services Tax, 2017 (3 of 2017), the Delhi

Goods and Service Tax (Amendment ) Act, 2020 is required to be enacted by the State Legislation after making

State specific modification, wherever necessary.

3. The salient features of the proposed Delhi Goods and Services (Amendment) Tax Bill, 2020 are as

under:-

i. to amend clause (114) of section 2 of the Delhi Goods and Services Act so as to align the definition of

“Union territory” in line with the Jammu and Kashmir Reorganisation Act, 2019 and the Dadra and

Nagar Haveli and Daman and Diu (Merger of Union Territories), Act, 2019.

ii. to amend clauses (b), (c) and (d) of sub-section (2) of section 10 of the Delhi Goods and Services Act

to harmonise the conditions for eligibility for opting to pay tax under sub-section (1) and sub- section

(2A) of the said Act.

iii. to amend sub-section (4) of section 16 of the Delhi Goods and Services Act so as to delink the date of

issuance of debit note from the date of issuance of the underlying invoice for purposes of availing

input tax credit.

iv. to amend clause (c) of sub- section (1) of section 29 of the Delhi Goods and Services Act so as to

provide for cancellation of registration obtained voluntarily under sub-section (3) of section 25.

v. to substitute the proviso to sub-section (1) of section 30 of the Delhi Goods and Services Act so as to

empower the jurisdictional tax authorities to extend the period provided to file an application for

revocation of cancellation of registration.

vi. to amend section 31 of the Delhi Goods and Services Act so as to empower the Government to notify

the categories of services or supplies in respect of which tax invoice shall be issued and to make rules

regarding the time and manner of its issuance.

vii. to amend section 51 of the Delhi Goods and Services Act so as to empower the Government to make

rules to provide for the form and manner in which a certificate of tax deduction at source shall be

issued.

viii. to insert a new sub-section (1A) in section 122 of the Delhi Goods and Services Act so as to make the

beneficiary of certain transactions at whose instance such transactions are conducted liable for penalty.

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[PART IV DELHI GAZETTE : EXTRAORDINARY 10

ix. to amend section 132 of the Delhi Goods and Services Act so as to make the offence of fraudulent

availment of input tax credit without invoice or bill cognizable and non-bailable under sub-section

(1)of section 69 and to make any person who retains the benefit of certain transactions and at whose

instance such transactions are conducted liable for punishment.

x. to amend section 140 of the Delhi Goods and Services Act relating to transitional arrangements for

input tax credit, so as to prescribe the time limit and the manner for availing input tax credit against

certain unavailed credit under the existing law. This amendment shall take effect retrospectively from

the 1st day of July, 2017.

xi. to insert a new Section 168A after Section 168 of Delhi Goods & Services Tax Act, 2017 so as to

empower the Government, on the recommendations of the Council and by notifications, extent the time

limit specified in or prescribed under this Act in respect of actions which may not be completed or

complied with due to force majeure.

xii. to amend section 172 of the Delhi Goods and Services Act so as to extend the time limit provided for

removal of difficulties thereunder from three years to five years, with effect from the date of

commencement of the said Act.

xiii. to amend paragraph 4 of Schedule II to the Delhi Goods and Services Act so as to omit the words

“whether or not for consideration” so as to give clarity to the meaning of the entries (a) and (b) of said

paragraph. This amendment shall take effect retrospectively from the 1st day of July, 2017.

xiv. to provide retrospective exemption from State tax on supply of fishmeal, during the period from the 1st

day of July, 2017 up to 30th day of September, 2019 (both days inclusive).

It further seeks to retrospectively levy State tax at the reduced rate of six per cent. on supply of pulley, wheels

and other parts (falling under heading 8483) and used as parts of agricultural machinery of headings 8432, 8433

and 8436, during the period from the 1st day of July, 2017 up to 31st day of December, 2018 (both days

inclusive).

It also seeks to provide that no refund shall be made of the tax which has already been collected.

4. The Bill seeks to achieve the above objectives.

MANISH SISODIA, Deputy Chief Minister/Finance Minister

FINANCIAL MEMORANDUM

The proposed Delhi Goods and Services Tax (Amendment) Bill, 2020 does not involve any recurring or non-

recurring expenditure from the Consolidated Fund of Delhi.

NOTES ON CLAUSES (For DGST(Amendment) Bill, 2020)

1. Clause 1 of the Bill provides for Short title and Commencement

2. Clause 2 of the Bill seeks to amend clause (114) of section 2 of the Delhi Goods and Services Act so as

to align the definition of “Union territory” in line with the Jammu and Kashmir Reorganisation Act,

2019 and the Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories), Act, 2019.

3. Clause 3 of the Bill seeks to amend clauses (b), (c) and (d) of sub-section (2) of section 10 of the Delhi

Goods and Services Act to harmonise the conditions for eligibility for opting to pay tax under sub-

section (1) and sub- section (2A) of the said Act..

4. Clause 4 of the Bill seeks to amend sub-section (4) of section 16 of the Delhi Goods and Services Act so

as to delink the date of issuance of debit note from the date of issuance of the underlying invoice for

purposes of availing input tax credit.

5. Clause 5 of the Bill seeks to amend clause (c) of sub- section (1) of section 29 of the Delhi Goods and

Services Act so as to provide for cancellation of registration obtained voluntarily under sub-section (3)

of section 25

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[PART IV DELHI GAZETTE : EXTRAORDINARY 11

6. Clause 6 of the Bill seeks to substitute the proviso to sub-section (1) of section 30 of the Delhi Goods

and Services Act so as to empower the jurisdictional tax authorities to extend the period provided to file

an application for revocation of cancellation of registration.

7. Clause 7 of the Bill seeks to amend section 31 of the Delhi Goods and Services Act so as to empower

the Government to notify the categories of services or supplies in respect of which tax invoice shall be

issued and to make rules regarding the time and manner of its issuance.

8. Clause 8 of the Bill seeks to amend section 51 of the Delhi Goods and Services Act so as to empower

the Government to make rules to provide for the form and manner in which a certificate of tax deduction

at source shall be issued.

9. Clause 9 of the Bill seeks to insert a new sub-section (1A) in section 122 of the Delhi Goods and

Services Act so as to make the beneficiary of certain transactions at whose instance such transactions are

conducted liable for penalty

10. Clause 10 of the Bill seeks to amend section 132 of the Delhi Goods and Services Act so as to make the

offence of fraudulent availment of input tax credit without invoice or bill cognizable and non-bailable

under sub-section (1)of section 69 and to make any person who retains the benefit of certain transactions

and at whose instance such transactions are conducted liable for punishment.

11. Clause 11 of the Bill seeks to amend section 140 of the Delhi Goods and Services Act relating to

transitional arrangements for input tax credit, so as to prescribe the time limit and the manner for

availing input tax credit against certain unavailed credit under the existing law. This amendment shall

take effect retrospectively from the 1st day of July, 2017.

12. To insert a new Section 168A after Section 168 of Delhi Goods & Services Tax Act, 2017 so as to

empower the Government, on the recommendations of the Council and by notifications, extent the time

limit specified in or prescribed under this Act in respect of actions which may not be completed or

complied with due to force majeure.

13. Clause 12 of the Bill seeks to amend section 172 of the Delhi Goods and Services Act so as to extend

the time limit provided for removal of difficulties thereunder from three years to five years, with effect

from the date of commencement of the said Act.

14. Clause 13 of the Bill seeks to amend paragraph 4 of Schedule II to the Delhi Goods and Services Act so

as to omit the words “whether or not for consideration” so as to give clarity to the meaning of the entries

(a) and (b) of said paragraph. This amendment shall take effect retrospectively from the 1st day of July,

2017.

15. Clause 14 of the Bill seeks to provide retrospective exemption from State tax on supply of fishmeal,

during the period from the 1st day of July, 2017 up to 30th day of September, 2019 (both days

inclusive).

It further seeks to retrospectively levy State tax at the reduced rate of six per cent. on supply of pulley,

wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery of headings

8432, 8433 and 8436, during the period from the 1st day of July, 2017 up to 31st day of December, 2018 (both

days inclusive).

It also seeks to provide that no refund shall be made of the tax whichhas already been collected.

C. VELMURUGAN, Secy.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.

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