Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B - 47/2017- State Tax (Rate) - Delhi SGST

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F3(65)/Fin (Rev-I) / 2017-18/ DS-VI/773 Dated: 28/11/2017 Notification No. 47/2017- State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of 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 Delhi in the Department of Finance (Revenue-I), No. 12/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(15)/Fin/(Rev-I)/2017-18/DS-VI/380, dated the 30th June, 2017, namely:- In the said notification, in the Table, - (a) against serial number 11A, for the entry in column (3), the following entry shall be substituted namely:- Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin. ; (b) the serial number 11B and the entries relating thereto, shall be omitted; (c) after serial number 79 and the entries relating thereto, the following serial number and entries shall be inserted namely:- (1) (2) (3) (4) (5) 79A Heading 9996 Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force Nil Nil . 2. This notification shall come into force with effect from 15th of November, 2017. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (A.K. Singh) Dy. Secretary VI (Finance)