Seeks to amend Notification No. 13/2017-State Tax (Rate), dated the 30th June, 2017 - 29/2018 – State Tax (Rate) - Delhi SGST
Extract
..... n the Department of Finance (Revenue-I), No.13/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide F.No. 3(15)/Fin(Rev-I)/2017-18/DS-VI/ 379, dated the 30thJune, 2017, namely:- In the said notification,- (i) in the Table,- (a) against serial number 1,in the entry in column (2), after item (g), the following proviso shall be inserted, namely: - “Provided that nothing contained in this entry shall apply to services provided by a g .....
..... of supply of security personnel) provided to a registered person: Provided that nothing contained in this entry shall apply to, - (i)(a) a Department or Establishment of the Central Government or State Government or Union Territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Delhi Goods and Services Tax Act, 2017 (03 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or ser .....