(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. F3 (53)/Fin (Rev-I)/2019-20/ DS-Vl/ L/gg Dated: fli/o 7//7 Notification No. 28/2018 — State Tax (Rate) No. F .3 (53)/Fin (Rev-l)/2019-20/ - In exercise of the powers conferred by sub-section
(1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory ofDelhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No,12/2017-State Tax (Rate), dated the 30'h June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide noF.3(15)/Fin(Rev«l)/2017- 18/DS-Vl/ 380, dated the 30“‘June, 2017, namely:— In the said notification, -
(i)in the Table, -
(a) after serial number 21A and the entries relating thereto, the following serial number and entries shall be insened, namely: -
(l) (2) (3) (4) (5) “215 Heading Services provided by a goods transport agency, Nil Nil”;
9965 or by way of transport of goods in a goods Heading carriage, to,~ 9967 (a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(e) Governmental agencies, which has taken registration under the Delhi Goods and Services Tax Act, 2017 (03 of 201 7) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.
(b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(l) (2) (3) (4) (5) “27A Heading Services provided by a banking company to Nil Nil”;
997} Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY).
(c) against serial number 34A, in the entry in column (3),after the letters and words “I’SUs from the”, the words “banking companies and” shall be inserted;
1
(d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely: - “Heading 9992 or Heading 9963”;
(e) serial number 67 and the entries relating thereto, shall be omitted;
(t) after serial number 74 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “74A Heading Services provided by rehabilitation Nil Nil”;
9993 professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of I992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section lZAA of the Incometax Act, 196] (43 0f1961).
(ii) in paragraph 2, afier clause (2a), the following clause shall be inserted, namely: « “(zaa) “financial institution” has the same meaning as assigned to it in clause (e) of section 45-1 ot‘the Reserve Bank of India Act,l934(2 of 1934).”.
This notification shall be deemed to have come into force with effect from I" January, 2019.
By order and in the name oi'the Lt Governor oftlie National Capital Territory of Delhi.
Dy. Secretary Vl (Finance) Nu. r13 (53)IFin (Rev-l)/2019-20/ os—vu 43;: Dated:
,3 07/” Copy forwarded for information to:- l, The Addl. Chief Secretary (Finance), Government of NCT 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 The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, ltP Estate, New Delhi
5. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP.
Estate, New Delhi
6. The RA. 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. 050 to Chief Secretary, Government ofNCT of Delhi, Delhi Sachivalaya, LP. Estate,New Delhi.
10. Guard File.
1 . Website.
(A.K. Singh) Dy. Secretary Vl (Finance) Note: - The principal notification No.12/2017-State Tax (Rate), dated the 30‘" June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(15)/Fin(Rev-l)/2017- l8/DS-Vl/380 dated 30"l June, 2017 and was last amended vide notification No. 23/20l8- Stale Tax (Rate), dated the 2'".1 September, 2019, vide no. F.3(23)/Fin.(Rev-l)/20l9-20/DS- Vl/383 dated the 2“d September, 2019.