The Government of National Capital Territory of Delhi on December 28, 2023, amended an older notification No. 15/2017- State Tax (Rate), dated June 30, 2017, related to the Delhi Goods and Services Tax Act.
The following has been stated: -
•In the notification, in the opening paragraph, for the words, brackets, letters, and figures "specified in sub-item (b) of item 5 of Schedule II of the Delhi Goods and Services Tax Act", the words. "of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of the completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier", shall be substituted.
This notification shall come into force with effect from October 20, 2023.
The detailed notification is given in the document attached below.
[Notification No. F.3 (19)/Fin. (Exp-1)/2023-24/DS-1/1083]
