To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. (Notification No. 29/2019 State Tax---Rate)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT No, F3(13)/Fin(Rev-[)/2020-21/DS-IV/ 470 Dated: PY (Ufo Notification No 29/2019- State Tax (Rate) No.F3(13)/Fin(Rev-I)/2020-21/DS-IV - In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (12 of 2017), Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of the National Capital Territory of Delhi, in the Department of Finance (Revenue-1), No.13/2017- State Tax (Rate), dated the 30" June, 2017, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (15)/Fin (Rev-1)/2017-18/DS-V1/379, dated the 30" June, 2017, namely:- In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: - “15 | Services provided by way of renting | Any person, other than a body | Any body of any motor vehicle designed to | corporate who supplies the | corporate located in the taxable | | carry passengers where the cost of | service to a body corporate and fuel is included in the consideration | does not issue an invoice territory.”. | charged from the service recipient, | charging state tax at the rate of provided to a body corporate. 6 percent. to the — service | __| recipient. __ | a 4 2. This notification shall be deemed to have come into force with effect from the 31* day of December, 2019. By order and in the name of the Lt. Governor of the National Capital Territory of D ‘pe ay (Manoj Kumar) No.F3(13)/Fin(Rev-1)/2020-21/DS-IV/ 470 Dated: AS /of 90 Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to = the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. The Additional Secretary to the Hon*ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The P.S. to the Leader of Opposition, 29, Delhi Legisiative Assembly, Old Secretariat, Delhi. . Website. cot wnt to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 11. Guard File. ee (Manoj —_— Note: -The principal notification No. 13/2017 - State Tax (Rate), dated the 30" June, 2017 was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (15)/Fin (Rev-1)/2019-20/DS- V1/379, dated the 30" June, 2017 and was last amended by notification No. 22/2019 - State Tax (Rate), dated the 12" December, 2019 vide No. F.3 (90)/Fin (Rev-I)/2019-20/DS-VI/617, dated the 12° December, 2019. wow ~\ . x A L ge. e EE —ifet ‘UDO Lp} Dpllreapis pace Phish Drajejirk) fe Gite ale & le pls Ind) Diallbh & AT—itlt InALRIe ‘ehiNlA ‘Ih Bin} |b L2b0Z ‘Bin Of wibd! (Ab) A pola—JLOZ/ EL ipa Ibbhpiie bis ‘Dib (op) Albay be pee apa Be “pili BOR) “NebA YOdR) KY [eipINIA pila belli Bee @ bali bake | Peoel | Joon! Be “DAN ‘[pBlie ‘Lbit Alhio ‘O9) ‘Ao pola ‘behie Be ‘Ri lbR|s [0d] ‘Ala [O0D/ Ee [bIBINIA PISOIA ‘Lelkb| LIMAK miki ‘bai Link 7 o n o D tT Ww