Notification, 2019

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

DELHI SACHIVALAYA, 1.1’. ESTATE: NEW DELHI-110 002 No. F.3 (soyt‘in (Rev-l)l2019-20/ DS-VI/ 9,79 Dated: 52,57 [,7 Notification No. 10/2019 — State Tax No. F3 (50)IFin(Rev-I)/2019>20/— In exercise of the powers conferred by sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter referred to as the “said Act”), the Lt Governor of National Capital Territory of Delhi. on the recommendations of the Council, hereby specifies the following category of persons. as the category of persons exempt from obtaining registration under the said Act. namely.- Any person, who is engaged in exclusrve supply of goods and whose aggregate turnover in the financial year does not exceed forty Iakh rupees, except,

(a) persons required to take compulsory registration under section 24 ofthe said Act;

(b) persons engaged in making supplies of the goods, the description of which is specified in column

(3) of the Table below and falling under the tariff item, sub—heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) ofthe said Table; and

(c) persons exercising option under the provisions of subsection (3) of section 25, or such registered persons who intend to continue with their registration under the said Act Table SI. Tariff item, sub- Description No. heading, heading or Chapter | 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2 2106 90 20 Pan masala 3 24 All goods. ite. Tobacco and manufactured tobacco substitutes

2. This notification shall come into force on the 1" day of April, 2019. By order and in the name of the Lt. Governor ofthe National Capital Territory of Delhi, Copy forwarded for information to:- 2t The Addl. Chief Secretary (Finance), Government ofNCT ofDelhi, Delhi Saehivalaya, Delhi The Principal Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Pan-IV (Extraordinary) in today‘s date. The Principal Secretary to the Hun'ble Lieutenant Governor, Delhi The Additional Secretary to the Hon’ble Chief Minister, Government ofNC'l‘ of Delhi, Delhi Sachivalaya, LP Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Snchivalaya, LP. Estate,New Delhi The P.A, to the Leader ofOpposilion, 29. Delhi Legislative Assembly, Old Secretariat, Delhi. The Commissioner, State Tax, Delhi, Vyapar Bhawan, ltPl Estate, New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, |.Pl Estate, New Delhi OSD to Chief Secretary, Government ofNCT of Delhi, Delhi Sachivnlaya, LP. Estate, New Delhi Guard File.

Website.

(A.K. Singh)

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