Insert the Explanation in Notification No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017 - 30/2018 – State Tax (Rate) - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 3rd September, 2019 No. 30/2018 State Tax (Rate) No. F.3 (28)/Fin (Rev-I)/2019-20/ DS-VI/393.- In exercise of the powers conferred by sub-section (3) of section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No.11/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:- Explanation 2 .-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India . 2. The existing Explanation in the above item shall be renumbered as Explanation 1. 3. This notification shall be deemed to have come into force with effect from 1st January, 2019. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A.K. SINGH, Dy. Secy.-VI (Finance) Note : The principal notification No.11/2017-State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/381 dated 30th June, 2017 and was last amended vide notification No.17/2018-State Tax (Rate), dated the 2nd September, 2019 vide no. F.3(8)/Fin.(Rev-I)/2019-20/DS-VI/374 dated the 2nd September, 2019.