Amendment in Notification No. 11/2017- State Tax (Rate), dated 30th June, 2017 - 07/2024-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 8th January, 2025 No. 07/2024-State Tax (Rate) F.No. 3 (21)/Fin.(Exp-I)/2024-25/DS-I/34. In exercise of the powers conferred by sub-section (1), sub-section (3) and (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 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 in the Government s Notification No. 11/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/381, dated 30th June, 2017, namely:- In the said notification, in the Table, against serial number 8, (i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: (3) (4) (5) (ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 4 relating to Explanation]. . (ii) in column (3), in item (vii), after the brackets and figures (iva), , the brackets and figures (ivb), shall be inserted. 2. This notification shall come into force with effect from the 10th day of October, 2024. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Jt. Secy. (Fin.) Note : The principal notification number 11/2017 -State Tax (Rate), was published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/381, dated 30 th June, 2017 and was last amended vide notification number 12/2023-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (05)/Fin(Exp-I)/2024-25/DS-I/694, dated 14th August, 2024.