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Amendment in Notification No. 11/2017-State Tax (Rate), dated the 30th June, 2017

GST - States - 31/2017-State Tax (Rate) - Dated:- 23-11-2017 - FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 31/2017-State Tax (Rate) Delhi, the 23rd November, 2017 No. F. 3(44) Fin. (Rev.-I)/2017-18/DS-VI/744.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of De .....

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(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 Governmental authority the words a local authority, a Governmental Authority or a Government Entity shall be substituted; C. in items (iii .....

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(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Delhi Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said e .....

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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 con .....

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entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) (v) Transportation of natural gas through Pipeline 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)] Or 6 - (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above 9 - ; (e) against serial number 10, for item (i), in columns (3), (4) and (5)and the entries relating thereto, the followin .....

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hicle) has not been taken. [Please refer to Explanation 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, .....

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s entry shall apply on or after 1st July, 2020. - (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of state tax as applicable on supply of like goods involving transfer of title in goods - ; (h) against serial number 26, in column (3), - (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: - (c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 .....

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stoms Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 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) printin .....

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to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract SGST @ 6 per cent. 6 - ; (vii) in item (iii), for the word, brackets and figures and (ii) the figures, brackets, letters and word , (ia), (ii) and (iia) shall be substituted; (i) against serial number 27, for item (i), in columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: - (3) (4) (5) (i) Services by way of printing of all goods falling und .....

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