Seeks to supersede notification 15/2021 – State Tax(Rate), dated the 16th March, 2022 and amend Notification No 11/2017- State Tax (Rate), dated the 30th June, 2017. - 22/2021-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 22nd March, 2022 No. 22/2021-State Tax (Rate) No. F. 3( 168 )/Fin.(Exp-I)/2021-22/DS-I/201. -In exercise of the powers conferred by sub-section (1), sub-section (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, and in supersession of notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-I), No. 15/2021 State Tax(Rate), dated the 16th March, 2022, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3(158)/Fin.(Exp-I)/2021-22/DS-I/169 , dated the 16 th March, 2022 , hereby makes the following amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-VI), No.11/2017- 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/381, dated the 30th June, 2017, namely:- In the said notification, in the TABLE, against serial number 3,- 1) in column (3),in the heading Description of Service , in items (iii), (vi), (ix) and (x), for the words Union territory, a local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; 2) in column (3), in the heading Description of Service , in item (vii), for the words Union territory, local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; 3) in column (5), in the heading Condition , the entries against items (iii), (vi), (vii), (ix) and (x), shall be omitted. 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 No. 11/2017 -State Tax (Rate), dated the 30 th June, 2017 was published in the Gazette of Delhi, Extraordinary, Part-IV, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/381 dated the 30th June, 2017 and last amended by notification No. 06/2021 State Tax (Rate), dated the 10th March, 2022 vide number No. F.3(152)/Fin.(Exp-I)/2021-22/DS-I/139, dated the 10th March, 2022.