Notification, 2017

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

No. F.3(15)/Fin(Rev-l)/2017-18/DS-VI/ 3% Dated: 36 [e } I?- Notification No.16/2017-State Tax (Rate) N0.F3(15)/Fin(Rev-l)f2017-l8 - In exercise of the powers conferred by section 55 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi hereby specifies, -

(i) United Nations or a specified international organisation; and

(ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes 0fthe said section subject to the following conditions:-

(a) United Nations or a specified international organisation shall be entitled to claim refund of central tax paid on the supplies of goods or services or both received by them subject to a certificate from United Nations or that specified international organisation that the goods and services have been used or are intended to be used for official use of the United Nations or the specified international organisation.

(b) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to claim refund of central tax paid on the supplies of goods or services or both received by them subject to, -

(i) that the foreign diplomatic mission or consular post in India, or diplomatic agents o-r career consular officers posted therein, are entitled to refund of central tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity;

(ii) that in case of suppty of services, the head of the foreign diplomatic missiOn or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for officiai purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family;

(iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that,— (I) the goods have been put to use, or are in the use, as the case may be, of the mission or consulate;

(II) the goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt of the goods; and (III) in the event of non-compliance of clause (I), the diplomatic 0r consular mission will pay back the refund amount paid to them;

(iv) in case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomatic mission 01' consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post;

(v) the refund of the whole of the central tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Explanation. - For the purposes of this notification, unless the context otherwise requires,“5pecified international organisation” means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.

2. This notification shall come into force with effect from the ISI day of July, 2017 By order and in the name 0fthe Lt.

Governor of the National Capital Territory of Delhi (S.K. Gupta) No. F.3(I 5)fFin(Rev-I)/2017-18/DS-VI/ 3% Dated: gale [lite Copy forwarded for information to:- l. 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 ChiefMinister, Government ofNCT of Delhi, Delhi Sachivaiaya, LP Estate, New Delhi

4. The Principal Secretary (Finance), Government ofNCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi Me Commissioner, Value Added Tax, Vyapar Bhawan, LP. Estate, New Delhi.

6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, [.P. Estate, New Delhi

7. The PA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi

9. OSD to Chief Secretary, Government ofNCT ofDelhi, Delhi Sachivalaya, LP. Estate, New Delhi

10. Guard File.

( .K. Gupta)

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