Seeks to amend Notification No. 12/2017-State Tax (Rate), dated the 30th June, 2017 - 01/2023-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 25th May, 2023 No. 01/2023-State Tax (Rate) F. No. 3(42)/Fin. (Exp-I)/2022-23/DS-I/446. 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 (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 further amendments 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 30 th June, 2017, namely: In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: - (iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions. . 2. This notification shall come into force with effect from the 01 st March, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secretary (Exp.-I) Note: The principal notification was published in the Gazette of Delhi, 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 vide notification No. 15/2022 - State Tax (Rate), vide number F. 3(40)/Fin. (Exp-I)/2022-23/DS-I/255 dated the 27th March, 2023.