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 ..... , on the recommendations of the Council, hereby makes the following further amendments in the notification of this Government issued vide No. 11/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017, namely:- In the said notification, - (A) in the Table, - (I) against serial number 3, in column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted; (b) against items (vii) and (x), for the entry in column (4), the entry "6" shall be substituted; (c) in item (xii), for the brackets and figures "(iii), (iv), (v), (va), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. (iv)] (b) GTA exercises the option to itself pay GST on services supplied by it. 2.5 (1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service.[Please refer to Explanation No. (iv)] (2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V on or before the 15th March of the preceding Financial Year: Provided that the option for the Financial Year 2022-2023 shall be exercised on or before the 16th August, 2022: Provided further that invoice for supply of the service charging Delhi tax at the rates as applicable to clause (b) may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. 9 -"; (VII) against serial number 15, in column (3), - (a)item (i) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted; (b) in item (vii), the brackets and figures "(i)," shall be omitted; (VIII) against serial number 26, in column (3), in item (i), sub-items (e), (ea) and (h) shall be omitted; (IX) after serial number 31 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "31A Heading 9993 Services provided by a clinical establishment by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; (xxxix) 'health care services' means, - any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id till the end of the financial year for which it is exercised. Legal Name: - GSTIN: - PAN No. Signature of Authorised representative: Name of Authorised Signatory: Full Address of GTA: (Dated acknowledgment of jurisdictional GST Authority) Note: The last date for exercising the above option for any financial year is the 15thMarch of the preceding financial year. The option for the financial year 2022-2023 can be exercised by 16th August, 2022.". 2. This notification shall come into force with effect from the 18th July, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy.-I (Finance) Note: - The principal notification no.11/2017-State Tax (Rate), dated the 30t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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