Seeks to amend Notification No. 11/2017-State Tax (Rate), dated the 30th June, 2017 - 26/2019 State Tax (Rate) - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 11th March, 2020 No. 26/2019 State Tax (Rate) No. F.3(102)/Fin.(Rev-I)/2019-20/DS-VI/121 .-In exercise of the powers conferred by sub-section (3) of section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, and on being satisfied that it is necessary so to do, hereby makes the following further amendment in the notification of the Government of National Capital Territory 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 30th June, 2017. In the said notification, in the Table, against serial number 26, in column (3), in item (ic), the following Explanation shall be inserted, namely: - Explanation - For the purposes of this entry, the term bus body building shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975. 2. This notification shall come into force with effect from the 22nd day of November, 2019. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secy. VI (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 number F.3 (15)/Fin (Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017 and was last amended by notification No. 20/2019-State Tax (Rate), dated the 22nd October, 2019 vide number F.3 (71)/Fin (Rev-I)/2019-20/DS-VI/503, dated the 22nd October, 2019.