(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-110 002 No. F.3 (54)]Fin (Rav-l)!2019~20IDS-Vll [/3 / Dated: /fi/a?//7 Notification No. 27I2018 - State Tax (Rate) No. Fr3(54)/Fin (Rev-I)/2019-20/-ln exercise of the powers conferred by sub—section (1) of section 9, sub-section (1) of section 11,5ub-section (5) of section 15 and sub-section (1) of section 16 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the LL 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 National Capital Territory of Delhi, in the Department of Finance (Revenue-l), No.11/2017- State Tax (Rate), dated the 30‘hlune, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide noF.3(15)/Fin(Rev-l)/20|7-18/DS-VI/ 381. dated the 30‘"June, 2017, namely:-
1. In the said notification,-
(i) in the Table, -
(3) against serial number 3, in column (3), in item (xii), afier the brackets, figures and word “(xi) above", the word and number “and serial number 38 below“ shall be insened;
(b) against serial number 7, in column (3), in item (i), in Explanation 1,the words “school, college" shall be omitted;
(c) against serial number 8, - (A)afier item (iv) in column (3) and the entries relating thereto in columns (3), (4) and
(5), the following shall be inserted, namely: -
(3) (4) (5) “(iva) Transportation of passengers, with or without Provided that accompanied baggage, by air, by non-scheduled air credit of input transpon service or charter operations, engaged by tax charged on specified organisations in respect of religious goods used in pilgrimage facilitated by the Government of India, supplying the under bilateral arrangement. service has not 2’5 been taken .
[Please refer to clause
(iv) of paragraph 4 relating to
Explanation]";
(B) in column (3), in item (vii), afier the brackets and figures “(iv),", the brackets and figures “(iva)," shall be inserted;
(d) against serial number l5, 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) "(vi) Service of third party insurance of “goods carriage" 6 -
(vii) Financial and related services other than (i), (ii), (iii),
(iv), (v), and (vi) above.
9 _v.
(e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(3) (4) (5) “(viia) Leasing or renting of goods Same rate of state tax as applicable on supply of like goods involving transfer of title in goods
(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), 9 -”‘
(v), (vi), (vii) and (viia) above
(1) against serial number 21, in column (3), in item (ii), afier the brackets, figures and word “(i) above”, the words and number “and serial number 38 below" shall be inserted;
(g) against serial number 25, in column (3), in item (ii), afler the brackets, figures and word “(i) above", the words and number "and serial number 38 below" shall be inserted;
(h) against serial number34,- (A)against item (ii)in column (3), for the entry in column (4), the entry “6“ shall be substituted;
(B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: -
(3) (4) (5) “(iia) Services by way of admission to exhibition of cinematograph films where price 9 .‘t;
of admission ticket is above one hundred rupees (C) in item (iiia), the words “exhibition of cinematograph films,“ shall be omitted;
(D) in column (3), in item (vi), after the brackets and figures “(ii),", the brackets and figures “(iia)," shall be inserted;
(i) afier serial number 37 in column (1) and the entries relating thereto in column (2), (3),(4) and (5) the following serial number and entries shall be inserted, namely: - (I) (2) (3) (4) (5)“38‘ 9954 or Service by way of construction or 9983 or engineering or installation or other technical 9987 services, provided in relation of setting up of followin , —
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar pOWer generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices _
(1) Ocean waves/tidal waves energy ' devices/plants
Explanation:-This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. ll20l7- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide noF.3(15)/Fin(Rev-I)/2017-18/DS-Vl/ 382, dated the 30"June. 2017.
(ii) in paragraph 4 relating to Ex inserted, namely: - “(xi) "specified organisation" shall mean, -
(a) Kumaon Mandal Vikas Ni Undertaking; or
(b) ‘Committee’ or ‘State Committ Committee Act, 2002 (35 of 2002).
(xii) “goods carriage” has the same meaning as assigned to it in clause (l4) of section 2ofthe Motor Vehicles Act, 1988 (59 of l988).".
plantation, afier clause (x), the following clauses shall be gnm Limited, a Government of Ultarakhand ee’ as defined in section 2 of the Haj
2. This notification shall be deemed to have come into force with effect from the 1‘I day of January, 2019.
By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, Dy. Secretary Vl (Finance) No. F.3 (54)IFln (Rev-I)I2019-20IDS-Vll 9,7] Dated: [91/0 7/}?
Copy forwarded for information to:- The Addl. Chief Secretary (Finance), Govemment ofNCT of Delhi, Delhi Sachivalaya. Delhi
2. The Principal Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-1V (Extraordinary) in today’s date.
3. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi 4‘ The Additional Secretary to the Hon'ble Chief Minister, Government ofNCT of Delhi, Delhi Saehivalaya, LP Estate, New Delhi
5. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalayn, LP. Estale, New Delhi
6. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
7‘ The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi.
8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, LP.
Estate, New Delhi
9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi IO Guard File.
\9/ Website.
Dy. Secretary Vl (Finance) Note: - The principal notification No.ll/2017-State Tax (Rate), dated the 30'“ June, 20l7 was published in the Gazette of Delhi, Extraordinary. Part IV, vide no. F‘3(l5)/Fin(Rev-l)/20l7-l8/DS- Vl/38l dated 30'" June, 20l7 and was last amended vide notification No. l7f2018-State Tax (Rate), dated the 2'“l September, 20l9, vide no. F.3(8)/Fin.(Rev-|)/20l9-20/DS-Vl/374 dated the 2"“ September, 2019.