Notification No. 16/2021-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. 16/2021-State Tax (Rate) Dated: The’éMarch, 2022 No. F.3( 159 )/Fin.(Exp-I)/2021-22/DS-I/ /7© - In exercise of the powers conferred by sub- sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-I) No.12/2017- State Tax (Rate), dated 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/380, dated the 30" June, 2017, namely:— In the said notification, in the TABLE, - (i) against serial number 3, in column (3),in the heading “ Description of Services” , the words “or a Governmental authority or a Government Entity” shall be omitted; (ii) against serial number 3A, in column (3), in the heading “ Description of Services “, the words “or a Governmental authority or a Government Entity” shall be omitted; (iii) against serial number 15, in column (3), in the heading “ Description of Services “, after item (c), the following shall be inserted, namely, - “Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017).”; (iv) against serial number 17, in column (3), in the heading “ Description of Services “, after item (e), the following shall be inserted, namely, - “Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017).” 2. This notification shall come into force with effect from 1 day of January, 2022. Note: The principal notification was published in the Gazette of Delhi, Extraordinary Part-IV, vide notification No. 12/2017 - State Tax (Rate), dated the 30" June, 2017, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/380, dated the 30" June, 2017 and last amended by notification No. 07/2021 - State Tax (Rate), dated the 10% March, 2022 vide number F.3(151)/Fin.(Exp-1)/2021-22/DS-1/138, dated the 10 March, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, ae Dy. Secretary I (Finance) No. F.3( 159)/Fin.(Exp-1)/2021-22/DS-I/ / Dated: The/“¢ March, 2022 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, LP. Estate, New Delhi 4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 5. 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. 1 1. W ebsite. 12. Guard File. Dy. Secretary I (Finance) fort (a) fart feaip: “6 ARE, 2022 15 GH BT GNI 6), HR IT 148 } Tea weed Beat wr war ord ee US wT aa Or SRA WET 12/2017— WI Be (RX), feat 30 GA, 2017, FFA 30 WA, 2017a7 ween Prepa” weet or ag far wT; (Gi) a WEN 3H GS wae, oie (3) & vive Va or ah F “ar aeant miter a want fra” veal cpr arg fear VIET; Pratakad at siaxenfte fear caren, gen— we oHfeaA, 2017 2017 BT 12) St at 9 HT VI UNI (6) # ded afefaa Vari uw “aa fe gcagiia pit ster & aaa S oof Bt aM ach sik daha are wd Sar (era) /2021-22 / SAH / 138 _ feaie 10 Ard, 2022 & ced wee, S ert Sere fear Ta 2 | @ Mew S Wea wae AM oiafett Freifetad at yerrel wd saa prelardt 8g serene: 1 APA SRE, echt S yer aaa, sasagret aferarera, fect | array, 7g fecot at ua afaked ufa aed art ot atte # fees worms ant — urea (fea), weirs weet aa eect wer, fecett wftrarcra, as feoeh | MGM, We Hr, eee, ae was, ae. gee, ag feocit | ae facet | fea aat & afea, wsia waeri a feccht wor, fect wfrarea, as Rech | afared faa (fete), wsfra weer ea fect aor, fecett afta, ag foci | 8 aged ewe, wer warm fem, fea far, wie waster as fot war, Pelt 9 Acar ufeaer & frit afera, 29, feet flea war, gemr ufearera, feccii | 10 Fea Ufa @ fase Graal, wsite wert aa fect war, feet wha, ag fecett | a N DD 12 TIS | Petok (isi GAR)