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TMI BlogSeeks to amend 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 ..... e 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, (i) in the Table, - (a) against serial number 3, in column (3), - (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely: - '(c) a civil structure or any other original works pertaining to the "ln-situ redevelopment of existing slums using land as a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;"; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: (3) (4) (5) "(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Delhi Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3), in item (v), for the words "natural gas", the words and brackets "natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(ii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above. 9 -"; (d) for ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken [Please refer to Explanation no. (iv)]. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of state tax as applicable on supply of like goods involving transfer of title in goods. -"; (f) in serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words "supplying the service", the words and brackets ", other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)" shall be inserted; (g) against serial number 23, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above. 9 -"; (j) against serial number 26, in column (3),- (A) in item (i), after sub-item (e), the following sub-item shall be inserted, namely: - "(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975) respectively;"; (B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(iii) Tailoring services. 2.5 - (iv) Manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation.- For the purposes of this paragraph, "total amount" means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease or subleas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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