The Government of National Capital Territory of Delhi vide its Notification No 04/2021 – State Tax (Rate) [No. F.3(122)/Fin.(Exp-I)/2021-22/DS-I/314] dated 18th November 2021 amends the Notification No 11/2017 – State Tax (Rate) dated 30th June 2017.
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 18th November, 2021
No. 04/2021-State Tax (Rate)
No. F.3(122)/Fin.(Exp-I)/2021-22/DS-I/314 – 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 Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, 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 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(15 )/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017, namely:-
2. In the said notification, in the Table, in serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, –
“ Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the State tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.’’;
By order and in the name of the
Lt. Governor of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Sec.-I (Finance)
Note: – The principal notification No. 11/2017 – State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Delhi, Extraordinary, Part-IV vide No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017 and was last amended by notification No. 02/2021 – State Tax (Rate), dated the 16th November, 2021 vide No. F.3(110)/Fin.(Exp-IV)/2021-22/DS-IV/306, dated the 16th November, 2021.
