TMI BlogSeeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in tableX X X X Extracts X X X X X X X X Extracts X X X X ..... -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 Delhi, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government 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 number No. F3(15)/Fin/(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017, namely:- In the said notification, in the Table, - (i) against serial number 3, in column (3), in item (vi) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excluding any discount offered on the published charges for such unit. 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)]. ; (b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Supply , by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract state tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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