Seeks to amend Notification No. 11/2017-State Tax (Rate) dt. 28.06.2017 reducing DGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18 to 5 with full ITC (Notification No. 02/2020 - 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. F.3 (34)/Fin (Rev-I)/2020-21/DS- IV / 25 Dated: ., “We /ie Notification No, 02/2020 — State Tax (Rate) No. F.3 (34 )/Fin (Rev-I)/2020-21/DS-IV/ - In exercise of the powers conferred by sub- section (1), (3) and sub-section (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 (Revenue-1) 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, in the Table, against serial number 25, (a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted. namely, - “(ia) Maintenance, repair or overhaul services in respect of | aircrafts, aircraft engines and other aircraft components or 2.5 -” ~~ | (b) in item (ii), in column (3), after the brackets and figures “(i)”, the word, brackets, and figures “and (ia)” shall be inserted. z This notification shall come into force with effect from the 15t day of April, 2020. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (Sunil Sehgal) 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi 2. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 3. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 4. The Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 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. The P.S. to the Leader of Sapasition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 9. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. uard File. yt Website. (Sunil Sehgal) 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 No. F.3(15)/Fin.(Rev-1)/2017-18/DS-VI/381 dated the 30" June, 2017, and was last amended by notification No. 26/2019 - State Tax (Rate), dated the | 1 March, 2020 vide No. F.3(102)/Fin.(Rev-1)/2019-20/DS-VI/121, dated the 1 1"" March, 2020. Pow 03(34) /faet (eraio— 1) /2020-21/S.vaH-IV /K Ss” eae: of? A 4 15 Gt BoM (5) aie IRI 148 G ded wed Bleaal ow war wed ey, Use weer as oivadt cee at forte & arene ox, vader, wea wor aa fecet & fad fart cea Prafead ve sik ufefeat at ufarenfta fear orem, gar— Haya bl ce@—ae, AA a aavetfer aT Mary 2. ue a 1 ste, 2020 8 ary ert | (Grtet WErTet) 12 litle ieee) bfallabs IMB ob OZOZ ‘pile bb led! “LZL/TA AIS / 02-6102 / (I @ feoal ‘bab gb 410% ‘Lin OF wied| Lee/IA -BdIS /8L—ZL02 / (1 —PANIA) pI / (SLE (Be) Al —pjb be | w22} | poo} Be | Felbelalep K