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TMI BlogAmendment in Notification No. 11/2017- State Tax (Rate), dated the 30thJune, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... the public interest so to do, hereby makes the following amendments in the notification of the Government of Delhi, Finance Department ( Revenue-1), No.11/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3 (15)/Fin (Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017 , namely:- In the said notification, in the Table,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Composite supply of works contract as defined in clause (119) of section 2 of the Delhi G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Delhi Goods and Services Tax Act, 2017 , supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- a) railways, excluding monorail and metro; b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)] or 6 - ; (iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)] or 6 Provided that the goods transport agency opting to pay State tax @ 6% under this entry shall, thenceforth, be liable to pay State tax @ 6% on all the services of GTA supplied by it. ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinter. 6 - (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 9 - ; (viii) against serial number34, in column (3), in item (i),after the word drama , the words or planetarium shall be inserted. This notification shall come into force with effect from the 22nd day of August, 2017. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy. VI (Finance) Note : The principal notification was published in the Gazette of Delhi, Extraordinary, vide notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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