Seeks to amend Notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017 - 02/2020–State Tax (Rate) - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 28th August, 2020 No. 02/2020 State Tax (Rate) No. F. 03 (34)/Fin (Rev-I)/2020-21/DS-IV/65. -In exercise of the powers conferred by sub-sections (1), (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the 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 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 No. F. 3(15)/Fin.(Rev-I)/2017-18/DS-VI/381 dated the 30th June, 2017, namely:- In the said notification, in the Table, against serial number 25, (a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely, - (3) (4) (5) (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. 2.5 - (b) in item (ii), in column (3), after the brackets and figures (i) , the word, brackets, and figures and (ia) shall be inserted. 2. This notification shall come into force with effect from the 1st day of April, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secy.-IV (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 No. F.3(15)/Fin.(Rev-I)/2017-18/DS-VI/381 dated the 30th June, 2017, and was last amended by notification No. 26/2019 - State Tax (Rate), dated the 11th March, 2020 vide No. F.3(102)/Fin.(Rev-I)/2019-20/DS-VI/121, dated the 11th March, 2020.