Seeks to amend Notification No. 13/2017- State Tax (Rate), dated the 30th June, 2017 - 29/2019- State Tax (Rate) - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION No 29/2019- State Tax (Rate) Delhi, the 23rd October, 2020 F. No. 3 (13)/Fin(Rev-I)/2020-21/DS-IV/130 .- In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (12 of 2017), Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of the National Capital Territory of Delhi, in the Department of Finance (Revenue-1), No.13/2017- State Tax (Rate), dated the 30th June, 2017, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (15)/Fin (Rev-I)/2017-18/DS-VI/379, dated the 30th June, 2017, namely:- In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: - (1) (2) (3) (4) 15 Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a bodycorporate. Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging state tax at the rate of 6 percent. to the service recipient. Any body corporate located in the taxable territory. . 2. This notification shall be deemed to have come into force with effect from the 31st day of December, 2019. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MONOJ KUMAR, Dy. Secy. IV (Finance) Note: - The principal notification No. 13/2017 - State Tax (Rate), dated the 30th June, 2017 was published in the Delhi Gazette, Extraordinary, Part IV,vide No. F.3 (15)/Fin (Rev-I)/2019-20/DS-VI/379, dated the 30th June, 2017 and was last amended by notification No. 22/2019 - State Tax (Rate), dated the 12th December, 2019 vide No. F.3 (90)/Fin (Rev-I)/2019-20/DS-VI/617, dated the 12th December, 2019.