Amendment in Notification No. 12/2017- State Tax (Rate), dated the 30th June, 2017 - 16/2021-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 16th March, 2022 No. 16/2021-State Tax (Rate) No. F. 3( 159 )/Fin.(Exp-I)/2021-22/DS-I/170. -In exercise of the powers conferred by sub-sections (3) and (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 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 amendments further to amend the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-I) No.12/2017- 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/380, dated the 30th June, 2017, namely:- In the said notification, in the TABLE, - (i) against serial number 3, in column (3),in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (ii) against serial number 3A, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (iii) against serial number 15, in column (3), in the heading Description of Services , after item (c), the following shall be inserted, namely, - Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). ; (iv) against serial number 17, in column (3), in the heading Description of Services , after item (e), the following shall be inserted, namely, - Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). 2. This notification shall come into force with effect from 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. 12/2017 - State Tax (Rate), dated the 30th June, 2017, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/380, dated the 30th June, 2017 and last amended by notification No. 07/2021 - State Tax (Rate), dated the 10th March, 2022 vide number F.3(151)/Fin.(Exp-I)/2021-22/DS-I/138, dated the 10th March, 2022.