Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.

Notification, 2019

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

Kind Notification Year 2019 Jurisdiction Delhi Text 2,707 characters

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

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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.

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TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

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GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

Notification No. 61/2018- State Tax

No. F.3(60)/Fin (Rev-l)/2019-20/- In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), hereafter in this notification referred to as the said Act, 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-1), No. 50/2018-State Tax, dated the 5" September, 2019, published in the Gazette of Delhi Extraordinary, Part IV, vide No.F.3(56)/Fin(Rev-l)/2019-20/DS- 1/413, dated the 5" September, 2019, namely:— In the said notification, after the proviso, the following proviso shall be inserted, namely:- “Provided further that nothing in this notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1“ day of October, 2018.” . ge By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, Cgpy forwarded for information to:- pos : The Addl. Chief Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, Delhi C tT ( The Principal Secretary (GAD), Government of NCT of Delhi with the request to publish 523 | A Ff 4 the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. : The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi wy 4. The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi \"f The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate,

6. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. i f eA The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. Yq) 8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, IP. Tre Estate, New Delhi {Sa D, OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

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(A.K. Singh) Note:- The principal notification was published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(56)/Fin(Rev-l)/2019-20/DS-V1I/413, dated the st September, 2019 and subsequently amended vide notification No. 57/2018-State Tax, dated the 17" October, 2019, published vide No. F.3(59)/Fin (Rev-l)/2019-20/DS-VI/489 dated the 17'" October, 2019.

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

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