Amendment in Notification No. 17/2017- State Tax (Rate), dated the 30th June, 2017 - 17/2021-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 16th March, 2022 No. 17/2021-State Tax (Rate) No. F. 3( 160 )/Fin.(Exp-I)/2021-22/DS-I/171 .-In exercise of the powers conferred by sub-section (5) of section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-I), No.17/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/375 dated the 30th June, 2017, namely:- 1. In the notification,- (i) in clause (i),for the words and motor cycle; , the words , motor cycle, omnibusor any other motor vehicle; shall be substituted; (ii) after clause (iii), the following clause shall be inserted, namely:- (iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises. 2. In the said notification, in Explanation, - (i) in item (b), for the words, brackets, numbers and figures and motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). , the words, brackets, numbers and figures, , motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). shall be substituted; (ii) after item (b), the following shall be inserted namely, - (c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. 2. This notification shall come into force with effect from the 1st day of January, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy.-I (Finance) Note : The principal notification was published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No. 17/2017 State Tax (Rate), dated the 30th June, 2017, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/375 dated the 30th June, 2017 and last amended by notification No. 23/2017 - State Tax (Rate), dated the 6 th September, 2017 vide number F3(27)/Fin(Rev-I)/2017-18/DS-VI/588, dated the 6 th September, 2017.