Seeks to amend Notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017 - 02/2021– State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 16th November, 2021 No. 02/2021 State Tax (Rate) No. F. 3(110)/Fin.(Exp-I)/2021-22/DS-I/306 .-In exercise of the powers conferred by sub-section (1), subsection (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant 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 (Expenditure-IV), No.11/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, published 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, - (a) in serial number 3,against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely- (iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project. ; (b) in serial number 25,- (i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely (3) (4) (5) (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 - (ii) in item (ii) in column (3), for the word, brackets, figures and letter and (ia) , the brackets, figures, letter and word ,(ia) and (ib) shall be substituted. 2. This notification shall come into force with effect from the 2nd day of June, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy.- I (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, published vide No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30 th June, 2017 and was last amended by notification No. 02/2020 - State Tax (Rate), dated the 28th August, 2020 vide No. F.3 (34)/Fin.(Rev-I)/2020-21/DS-IV/65 dated the 28th August, 2020.