Amendment in Notification No. 13/2017-State Tax (Rate), the 30th June, 2017 - 05/2022-STATE TAX (RATE) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 4th October, 2022 NO. 05/2022-STATE TAX (RATE) F. No. 3 (17)/Fin.(Exp-I)/2022-23/DS-I/797 .-In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of this Government issued vide No.13/2017-State Tax (Rate), 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/379, dated the 30th June, 2017, namely: - In the said notification, in the Table, - (1) against serial number 1,in column (2), - (a) the words, figures and symbols who has not paid state tax at the rate of 6%, shall be omitted; (b) after the proviso the following proviso shall be inserted, namely: - Provided further that nothing contained in this entry shall apply where, - i. the supplier has taken registration under the DGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge; and ii. the supplier has issued a tax invoice to the recipient charging State Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him. ; (2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words by way of speed post,express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority shall be omitted; (3) after serial number 5Aand the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) 5AA Service by way of renting of residential dwelling to a registered person. Any person Any registered person. ; (4) after Annexure II, the following annexure shall be inserted, namely: - Annexure III DECLARATION I/we have taken registration under the DGST Act, 2017 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year _____ under forward charge. . II. This notification shall come into force with effect from the 18th July, 2022. 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.13/2017-State Tax (Rate), 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/379, dated the 30th June, 2017 and was last amended vide notification no. 29/2019 -State Tax (Rate), dated the 23rd October, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (13)/Fin(Rev-I)/2020-21/DS-IV/130, dated the 23rd October, 2020.