é \\ v" [TO BE PUBLISHED IN PART IV 01'" THE DELHI GAZETTE EXTRAORDINARY] GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE {REVENUE-ll DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-l 10 002 No.F3(64)/Fin (Rev—I) /2017— 18/DS—VI/ "$12— Notification No. 46/2017- State Tax (Rate) Dated: 18-7)" 2017 No.F3(64)fFin/(Rev-I)/2017-18/ .- In exercise of the powers conferred by sub-section (1) of sectionl9, sub-section (1) of section 11, sub-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-l), No.11/2017-State Tax (Rate), dated the 30th June, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, Vide number N0.F3
(15)/Fin/(Rev-I)/2017—l8/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), for the words “Services provided”, the words “Composite supply of works contract as defined in clause (119) of section 2 of the Delhi Goods and Services Tax Act, 2017, provided” shall be substituted;
(ii) against serial number 7,-
(a) for item (i) in column (3) and the entries relating thereto in columns (3), (4) and
(5), the following shall be substituted, namely;
0’
(3) (4) (5) “(i) Supply, by way of or as part of any service or in any Provided that credit other manner whatsoever, of goods, being food or any of input tax charged other article for human consumption or drink, where on goods and such supply or service is for cash, deferred payment or services used in other valuable consideration, provided by a restaurant, supplying the service eating joint including mess, canteen, whether for has not been taken consumption on or away from the premises where such [Please refer to food or any other article for human consumption or Explanation n0.
drink is supplied, other than those located in the 2.5 (iv)].”;
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.
Explanation.- “declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, \‘V “0W «“43“ refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
(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 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, 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.
Explanation.- “declared tariff’ includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like fin'niture, air conditioner, refi'igerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
(c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and
(5), shall be omitted;
(d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- “(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, 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 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 rate as specified under this entry”;
(iii)against serial number 26, in column (3), in item (1), after sub-item (h), the following shall be inserted, namely: - ‘(i) manufacture of handicraft goods.
Explanation. - The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017— State Tax, dated the 8th November, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, Vide number No.F3
(38)/Fin/(Rev—I)/2017-18/DS-VI/7l6, dated the 8th November, 2017 as amended from time to time.’.
2. This notification shall come into force with effect from 15th ofNovember, 2017.
By order and in the name ofthe Lt. Governor ofNational Capital Territory of Delhi, (A.K. in ) Dy. Secretary VI (Finance) No.F3(64)/Fin (Rev—I)/2017-18/DS—VI / Dated: 2017 Copy forwarded for information to:-
1. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part—IV (Extraordinary) in today’s date.
2. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi
3. The Principal Secretary to the Hon’ble Chief Minister, Government ofNCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi
4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I..P Estate, New Delhi \j/ The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi.
The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, IMP Estate, New Delhi
7. The PA. to the Leader of Opposition, 29, Delhi Legislative Assembly, 01d Secretariat, Delhi.
8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi
9. OSD to Chief Secretary, Government ofNCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi.
10. Guard File.
1 1. Website (A.K. Smgh) Dy. Secretary VI (Finance) Note: - The principal notification No.11/2017-State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide number No.F3
(15)/Fin/(Rev—I)/20l7-18/DS-VI/381, dated the 30th June, 2017, and last amended vide notification No. 31/2017-State Tax(Rate) dated 23rd November, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, Vide number No.F3(44)/Fin/(ReV-I)/2017-18/DS- VI/744, dated the 23rd November, 2017.