DGST exemption for dealers operating under Margin Scheme notified under section 11 (1)

Notification, 2017

Q: What is the DGST exemption for dealers operating under Margin Scheme notified under section 11 (1) made under?

It states that it was made under section 1 of the Delhi Goods and Services Tax Act.

Q: Where can I read the DGST exemption for dealers operating under Margin Scheme notified under section 11 (1)?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

Q: When was the DGST exemption for dealers operating under Margin Scheme notified under section 11 (1) made?

It is recorded under the year 2017.

A notification made under the The Delhi Goods and Services Tax Act, 2017.

Kind Notification Year 2017 Jurisdiction Delhi Text 2,232 characters

Made under The Delhi Goods and Services Tax Act, 2017.

Source document (PDF, 1.8 MB)

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE—1)DEPARTMENT Notification No.10/2017-State Tax (Rate) N0.F3(15)/Fin(Rev-I)/2017-18/ —— In exercise of the powers conferred by sub-seetion (1) of section 1 1 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 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 to do, on the recommendations of the Council, hereby exempts intra- State supplies of second hand goods received by a registered person, deaiing in buying and selling of second hand goods and who pays the State tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Delhi Goods and Services tax Rules, 2017', from any supplier, who is not registered, from the whole of the State tax leviable thereon under subsection (4) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017).
2. This notification shall come into force with effect from the 1st day ofJuly, 2017, By order and in the name of the Lt. Governor of the National Capital Territory of Delhi (S.K. Gupta) Copy forwarded for information to:-
1. The Principal Secretary (GAD), Government ofNCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.
2. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi
3. The Principal Secretary to the Hon’ble Chief Minister, Government ofNCT 0f Deihi, Delhi Sachivalaya, I.P Estate, New Delhi
4. The Principal Secretary (Finance), Government ofNCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi . The Commissioner, Value Added Tax, Vyapar Bhawan, LP. Estate, New Delhi.
6. The Secretary to Finance Minister, Govt. ofNCT of Delhi, Delhi SachivaIaya, LP. Estate, New Delhi
7. The PA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
8. The Additional Secretary (Law), Government ofNCT 0f Deihi, Delhi Sachivalaya, LP. Estate, New Delhi
9. OSD to Chief Secretary, Government ofNCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
10. Guard File.

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.