Notification No. 06/2021- 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. 06/2021— State Tax (Rate) Dated: The 7 March, 2022 No. F.3(152)/Fin.(Exp-I)/2021-22/DS-I/ 4? 9 - In exercise of the powers conferred by sub- section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 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.11/2017- State Tax (Rate), dated the 30" June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin(Rev-I)/2017- 18/DS-VI/381, dated the 30" June, 2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 3, in column (3),in item (iv), in clause (g), after the figures and letters “12AA”,word, figures and letters “ or 12AB” shall be inserted; (A)item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted; (B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- “(ii) Temporary or permanent transfer or permitting the 9 7 use or enjoyment of Intellectual Property (IP) right. (c) against serial number 26, in column (3), - (A) after item (ic) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be inserted, namely:- 3) L @ 6) “(ica) Services by way of job work in relation to | 9 * manufacture of alcoholic liquor for human consumption (d) (f) (B)in item (id), for the brackets, letters and word “(i), (ia), (ib) and (ic)”, the brackets, letters and word “‘(i), (ia), (ib), (ic) and (ica)” shall be substituted; (C) in item (iv), for the brackets, letters and word “(i), (ia), (ib), (ic), (id), (ii), (ila) and (iii)”, the brackets, letters and word “(i), (ia), (ib), (ic), (ica), (id), (ii), (ila) and (iii) shall be substituted; againstserial number 27,- (A)item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted; (B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- “Other manufacturing services; publishing, printing and | 9 a. reproduction services; material recovery services against serial number 34, for items(iii) and (iiia)and the entries relating thereto in columns (3),(4) and (5),following items and entries shall be substituted,namely:- | “(iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below (iiia) Services by way of admission to (a) casinos or race 14 as clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. against serial number 38, in column (3), in Explanation, for the figures, words and letter “ 234 of Schedule I”, the figures, letter and words “ 201A of Schedule IT’ shall be substituted; (ii) in the “Annexure: Scheme of Classification of Services”, after serial number 118 and the entries relating thereto,the following shall be inserted, namely:- qd) | @ Q) (4) “118a | Group 99654 Multimodal Transport of goods from a place in India to another place in India 118s | © 996541 | Multimodal Transport of goods from a place in India to another place in India”. 2. This notification shall come into force with effect from the 1*t day of October, 2021. Note: - The principal notification No. 11/2017 - 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- 1)/2017-18/DS-VI/381, dated the 30" June, 2017 and was last amended by notification No. 04/2021 - State Tax (Rate), dated the 18" November, 2021 vide number F.3(122)Fin.(Exp- 1)/2021-22/DS-I/314, dated the 18" November, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, ua. Dy. Secretary I (Finance) No. F.3(152)/Fin.(Exp-1)/2021-22/D8S-U/ /.3 Y Dated: The /9 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, 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. an Ko 11. Website. 12. Guard File. Dy. 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