9911796707
TMI BlogAmendment in Notification No. 11/2017-State Tax (Rate), dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... reby makes the following further amendments in the notification of the Government of Delhi, in the Department of Finance (Revenue-1) 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 30thJune, 2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", the words "Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity" shall be substituted; B. in item (vi), in column (3), for the words "a local authority or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 -"; (b) against serial number 8, for item (ii), in column (5), for the word "or" the word "and" shall be substituted. (c) against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) "(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. (iv)] Or 6 -"; (f) against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) "(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of state tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 -"; (g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1975 (51of 1975);"; (iv) after item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) "(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract SGST @ 6per cent. 6 -"; (v) in item (ii), after sub-item (b), the following sub-item shall be inserted, namely: - "(c) printing of all goods falling under Chapter 48 or 49, which attract SGST @ 2.5 per cent. or Nil."; (vi) after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) "(iia) Services by way of any treatment or proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.
(x) "Government Entity" means an authority or a board or any other body including a society, trust, corporation,
i) set up by an Act of Parliament or State Legislature; or
ii) established by any Government,
with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.".
This notification shall come into force with effect from the 13th day of October, 2017.
By Order and in the Name of the Lt.Governor
of National Capital Territory of Delhi,
A.K. SINGH, Dy. Secy. VI (Finance) X X X X Extracts X X X X X X X X Extracts X X X X
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