Notification No. 05/2022-State Tax Rate

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT Notification No. 05/2022-State Tax (Rate) ; Dated: 6£/ /2022 No. F.3 (| )/Fin.(Exp-1)/2022-23/DS8-I/ 7?7 -In exercise of the powers conferred by sub- section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of this Government issued vide No.13/2017-State Tax (Rate), the 30" June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/379, dated the 30" June, 2017, namely: - In the said notification, in the Table, - (1) against serial number 1,in column (2), - (a) the words, figures and symbols “who has not paid state tax at the rate of 6%,” shall be omitted; (b) after the proviso the following proviso shall be inserted, namely: - “Provided further that nothing contained in this entry shall apply where, - i. the supplier has taken registration under the DGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge; and ii. the supplier has issued a tax invoice to the recipient charging State Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him.”; (2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words “by way of speed post,express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority”shall be omitted; (3) after serial number SAand the entries relating thereto, the following serial number and entries shall be inserted, namely: - qd) (2) (3) (4) “SAA | Service by way of renting of | Any Any registered person.”; residential .dwelling to a/| person registered person. (4) after Annexure II, the following annexure shall be inserted, namely: - “Annexure III Declaration I/we have taken registration under the DGST Act, 2017 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year under forward charge.”. II. This notification shall come into force with effect from the 18" July, 2022. Note: -The principal notification No.13/2017-State Tax (Rate), the 30" June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS- V1I/379, dated the 30" June, 2017 and was last amended vide notification no. 29/2019 -State Tax (Rate), dated the 23 October, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (13)/Fin(Rev-I)/2020-21/DS-IV/130, dated the 23" October, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, Co (Ravinder Kumar) Dy. Secretary I (Finance) Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 2, The Additional Chief Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 3. The Principal Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 3. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi. 6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 8. Joint Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi. 9. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. (Ravinder Kumar) Dy. Secretary I (Finance) (Reet WATT SANT | APT UR A Wares) fester: 09/10 / 2022 2017 (2017 oT 03) @ at 9 Gt weet (3) ¥ wea Bfal aT yar aed ay wea gearer, B® AT— IV A weer fa var on, 4 sie amt ot Prefered ase wed z, ae 8” of PRR fear GET, “aad otk Ai ft ga ufafte 4 fea alg A ara get any Aet ert, Ger i, aryffaeat a Soigadl safety, 2017 & sterta voltae aera at sik sey at Gast we ae wT TAA HA G faes or wart fewer ze, six ii. argftmat A areraat at ary ay Oe Wee GX MT Ge SATA UT 3) wa om sy vee wala afafeat & wea, fPrafokad wa den ax glefea at Haxette fear sre, Ben:— ‘son | fel wsited ain at sraia| og a ah ag wf ainda vast or fey oe aa S aaa G zafer |’: 4) aera 16 oe, afekea ages or seaxentte fear are, aer— “ATATH II TST Sayer Seiged ara, 2017 & dec tofern we fee 8 sik Gas a G Tet 2. 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