Won’t \% \()(\ 6 — The DELHI GOODS AND SERVICES TAX ACT, 2017

5L ”\D ‘i, «\W to“; W W’X ; Won’t \% \()(\ 6 (Wow 05‘ girl W 685’? 5,1/17 ' it (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 A) ? vol/((6! - {7\ Q» ‘6‘ ,0 3 v - , '3 fl A? l/( {7\ 6! Q» V95: 7( O (( «‘6‘ ( OTIFICATION No. 10/2017 9; No F3(13)/Fin(Rev-I)/2017-18/DS-V1/ ’gge. Dated: go\6\|'«k 5L ‘ A) ? vol/((6! - {7\ Q» ‘6‘ ,0 3 . ”\D v - , '3 ‘i, «\W , fl A? l/( {7\ 6! Q» V95: 7( O (( «‘6‘ ( OTIFICATION No. 10/2017 9; . 3(13)/Fin(Rev—I)/2017-18.- In exercise of the powers conferred by section 164 ofthe elhi Goods and Services tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- to“; W W’X ; Won’t \% \()(\ 6 (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2017. They shall come into force on the 1Sl day ofJuly, 201 7. In the Delhi Goods and Services Tax Rules, 2017, after rule 26 but before the Form 908T CMP—l, the f0l10wing shall be inserted, namely:~ 2 ' (Wow 05‘ girl W “Chapter IV Determination of Value of Supply Value of supply of goods or services where the consideration is not wholly in money—Where the supply of goods or services is for a consideration not wholly in money, the value ofthe supply shall,— (a) be, the open market value of such supply; (b) if the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply; 685’? 5,1/17 ' (c) if the value of supply is n