Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. (Notification No. 07/2021-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. 07/2021— State Tax (Rate) Dated: The “2 March, 2022 No. F.3(151)/Fin.(Exp-D/2021-22/DS-I/ A’ ~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 Lt. 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 further amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), 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 1, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or 12AB” shall be inserted; (ii) against serial number 9AA, in column (3), after the words “hosted in India”, the words “whenever rescheduled” shall be inserted; (iii) after serial number 9AA and the entries relating thereto, the following shall be inserted, namely : - agf[@ i ¢@) | (5)_ “QAB |Chapter |Services provided by and to Asian} Nil Provided that Director (Sports), 99 Football Confederation (AFC) and Ministry of Youth Affairs and Sports its subsidiaries directly or certifies that the services are directly indirectly related to any of the or indirectly related to any of the events under AFC Women's Asia events under AFC Women's Asia Cup (iv) against serial numbers 9D and 13, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or 12AB” shall be inserted; (v) against serial numbers 19A and 19B, in column (5), for the figures “2021”, the figures “2022” shall be substituted; (vi) serial number 43 and the entries relating theretoshall be omitted; (vii) after serial number 61 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) | sC«) | (4) () “61A | Heading 9991 _| Services by way of granting Nil Nw; (viii) against serial number 72, in column (3), after the words “for which”, the figures, symbol National Permit to a goods carriage to operate through- | out India / contiguous States. and words “75% or more of the” shall be inserted; (ix) against serial numbers 74A and 80, in column (3), after the figures and letters “12AA”, word, figures and letters “ or 12AB” shall be inserted; (x) after serial number 82A and the entries relating thereto, the following shall be inserted, namely : - @]@ [i @ (4) | (6) “82B Heading |Services by way of right to admission to the events} Nil Nil”; 9996 __jorganised under AFC Women's Asia Cup 2022 | 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 number F.3(15)/Fin(Rev-I)/2017- 18/DS-VI/380, dated the 30" June, 2017 and was last amended by notification No. 05/2020- State Tax (Rate), dated the 24 March, 2021, published vide number F.3(80)/F in.(Exp-IV)/2020- This notification shall come into force with effect from the 1‘ day of October, 2021. 21/DS-IV/286, dated the 24" March, 2021. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, wk Dy. Secretary I (Finance) No. F.3(151)/Fin.(Exp-I)/2021-22/DS-I/ /7.3 Dated: The/2 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, I.P. 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, [.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, IP. Estate, New Delhi. am 11. Website. 12. Guard File. Dy. 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