(To BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF D… — The DELHI GOODS AND SERVICES TAX ACT, 2017

(To BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHVALA YA, IP: ESTATE: NEW DELHI-IIO 002 No F3(13YFin(Rev-I)2017-L8/DS-VI Zs6. Dated; rol6/13 #rlaso NAt ~_ Ror (4 Liy K NQTIFICATIONNo400z Aa& _ Cl Ng.F3(13)Fin(Rev-1/2017-18.- In exercise of the powers conferred by section 164 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 makes the following rules further to amend the Cult Delhi Goods and Services Tax Rules, 20 17, namely: e2+L osl+loor: [_ (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2017. (2) They shall come into force on the 1 day- of July, 2017. 2. In the Delhi Goods and Services Tax Rules; 2017, after rule 26 but before the Form CMP-1, the following shall be inserted, namely: QA2lx-lulstst 6+l I 0sh ~Chapter IV Determination of Value of Supply 27. 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 (), be the sum total of 585- consideration in money and any such further amount in money as is equivalent t the consideration not in money, if such amount is known at the time of supply; 5-7-/7 - (c) if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality; (d) if the value is not determinable under clause (a) or clause (b) or clause (c) be the suin total of consideration in money and such further am

(To BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPART

Text

Rule TOC