Home Notifications 2019 GST - States GST - States - 2019 Delhi SGST This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Seeks to amend Notification No. 13/2017- State Tax (Rate), dated the 30th June, 2017 - 15/2018- State Tax (Rate) - Delhi SGSTExtract FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 2nd September, 2019 No. 15/2018- State Tax (Rate) No. F.3 (6)/Fin (Rev-I)/2019-20/ DS-VI/372 .- In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (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 NCT of Delhi, in the Department of Finance (Revenue-I), No.13/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(15)/Fin.(Rev-I)/2017-18/DSVI/ 379 dated 30th June, 2017, namely:- In the said notification, - (i) in the Table, after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) 11 Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank/ nonbanking financial company (NBFCs) Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm A banking company or a nonbanking financial company, located in the taxable territory. ; (ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: - (g) renting of immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property. . 2. This notification shall be deemed to have come into force with effect from the 27th day of July, 2018. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A.K. SINGH, Dy. Secy. VI (Finance) Note: - The principal notification No.13/2017-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/379 dated 30th June, 2017 and last amended vide notification No. 03/2018-State Tax (Rate), dated the 23rd Feb, 2018, published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(91)/Fin.(Rev-I)/2017-18/DS-VI/98 dated 23 rd Feb, 2018.
|