Amendment in Notification No. 11/2017-State Tax (Rate), dated the 30th June, 2017 - 24/2017- State Tax (Rate) - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT Notification No. 24/2017- State Tax (Rate) Delhi, the 6th November, 2017 No. F. 3(37)/Fin (Rev-I)/2017-18/DS-VI/703.- In exercise of the powers conferred by sub-section (1) of section 9 , sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) , the Lt. Governor of 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 amendments in the notification of the Government of Delhi, in the Department of Finance (Revenue-1), No. 11/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No.F. 3(15)/Fin (Rev-I)/2017-18/DS-VI/381, dated the 30thJune, 2017, namely:- In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Delhi Goods and Services Tax Act, 2017. 6 - (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 - . This notification shall come into force with effect from the 21st day of September, 2017. By Order and in the Name of the Lt. Governor of National Capital Territory of Delhi, A. K. SINGH, Dy. Secy.-VI (Finance)