Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020 - 50/2020– State Tax - Delhi SGST

FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION No. 50/2020 State Tax Delhi, the 7th July, 2021 No. F.3(95)/Fin.(Exp-IV)/2021-22/DS-IV/533 .- In exercise of the powers conferred by section 164 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, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020. (2) They shall come into force with effect from the 01st day of April, 2020. 2. In the Delhi Goods and Services Tax Rules, 2017, inrule 7, for the Table, the following Table shall be substituted, namely:- Table Sl. No. Section under which composition levy is opted Category of registered persons Rate of tax (1) (1A) (2) (3) 1. Sub-sections (1) and (2) of section 10 Manufacturers, other than manufacturers of such goods as may be notified by the Government half per cent. of the turnover in the State or Union territory 2. Sub-sections (1) and (2) of section 10 Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II two and a half per cent. of the turnover in the State or Union territory 3. Sub-sections (1) and (2) of section 10 Any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 half per cent. of the turnover of taxable supplies of goods and services in the State or Union territory 4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 three per cent of the turnover of taxable supplies of goods and services in the State or Union territory. . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV vide notification, dated the 22nd June, 2017, published vide No. F.3 (10)/Fin (Rev-I)/2017-18/DS-VI/342, dated the 22 nd June, 2017 and last amended by notification No. 48/2020 State Tax, dated the 28/05,2021, published in the Gazette of Delhi, Extraordinary, Part IV,vide No. F.3(91)/Fin (Exp-IV)/2021-22/DS-IV/401, dated the 28/05/2021.