9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Amendment in Notification No. 17/2017- State Tax (Rate), dated the 30th June, 2017 - 16/2023-State Tax (Rate) - Delhi SGSTExtract FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 21st December, 2023 No. 16/2023-State Tax (Rate) No. F. 03 (17)/Fin.(Exp-I)/2023-24/DS-I/1069. In exercise of the powers conferred by sub-section (5) 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, No. 17/2017- State Tax (Rate), dated the 30 th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/375, dated the 30th June, 2017, namely:- In the said notification, (i) in clause (i), for the words omnibus or any other motor vehicle , the words or any other motor vehicle except omnibus shall be substituted; (ii) after clause (i), the following clause shall be inserted, namely:- (ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company. ; (iii) in the Explanation, after item (c), the following item shall be inserted, namely, - (d) Company has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2013). 2. This notification shall come into force with effect from the 20th day of October, 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 No.17/2017- State Tax (Rate), dated the 30thday of June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/375, dated the 30 th June, 2017 and was last amended by notification No. 17/2021 State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (160)/Fin(Exp-I)/2021-22/DS-I/171, dated the 16th March, 2022.
|
