Seeks to amend Notification No. 13/2017- State Tax (Rate), dated the 30th June, 2017 - 3/2018- State Tax (Rate) - Delhi SGST

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 3/2018- State Tax (Rate) Delhi, the 23rd February, 2018 No. F. 3(91)/Fin.(Rev-I)/2017-18/DS-VI/98 .-In exercise of the powers conferred by sub-section (3) of section 9 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, hereby makes the following further amendments in the notification of the Government of Delhi, in the Department of Finance (Revenue- 1), No.13/2017- 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/379, dated the 30th June, 2017, namely:- In the said notification,- (i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) 5A Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Delhi Goods and Services Tax Act, 2017 (3 of 2017). Central Government, State Government, Union territory or local authority Any person registered under the Delhi Goods and Services Tax Act, 2017. ; (ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: - (f) insurance agent shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938). . 2. This notification shall come into force with effect from the 25th day of January, 2018. By Order and in the Name of the Lt. Governor of National Capital Territory of Delhi, A. K. SINGH, Dy. Secy. VI (Finance) Note : The principal notification was published in the Gazette of Delhi, Extraordinary, vide notification No. 13/2017 State Tax (Rate), dated the 30th June, 2017, vide number No. F. 3(15)/Fin(Rev-I)/2017-18/DS-VI/379, dated the 30thJune, 2017 and was last amended by notification No. 33/2017 State Tax (Rate), dated the 12th December, 2017 vide number No. F. 3(46 )/Fin(Rev-I)/2017-18/DS-VI/807 dated the 12th December, 2017.