Amendment in Notification No. 12/2017-State Tax (Rate), dated the 30th June, 2017 - 15/2022-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 27th March, 2023 No. 15/2022-State Tax (Rate) No. F. 3 (40)/Fin.(Exp-I)/2022-23/DS-I/255 . In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) and (3) of section 11, sub-section (5) of section 15 and section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of 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 this Government s Notification, No. 12/2017-State Tax (Rate), 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, (i) againstS. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely: - Explanation . - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. ; (ii) S. No. 23A and the entries relating thereto, shall be omitted. 2. This notification shall come into force with effect from the 01stday of January, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I) Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017-State Tax (Rate), 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 and last amended by notification No. 04/2022-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3 (16)/Fin.(Exp-I)/2022-23/DS-I/793, dated the 4th October, 2022.