9911796707
TMI BlogSeeks to amend Notification No. 11/2017-State Tax (Rate), dated 30.06.2017X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-1) ) No.11/2017-State Tax (Rate), dated 30.06.2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin.(Rev-I)/2017-18/ DS-VI/381 dated 30.06.2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, - (3) (4) (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) suppliers located in specified premises . 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 (iv)] (v) Composite supply of outdoor catering together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than specified premises provided by any person other than- (a) suppliers providing hotel accommodation at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) This entry covers composite supply of outdoor catering together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing hotel accommodation at specified premises , or suppliers located in specified premises . 9 - ; (b) against serial number 10, in column (2), after the word vehicles , the words with operators shall be inserted; (c) against serial number 10, in column (3), in item (iii), the words or without shall be omitted; (d) against serial number 15, in colu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in column (2), after the numbers 9986 , the brackets, words and figures (Support services to agriculture, hunting, forestry, fishing, mining and utilities) shall be inserted; (l) against serial number 24, in column (3), in item (ii), for the words Service of , the words Support services to shall be substituted; (m) against serial number 26, in column (3), in item (i), in clause (c), after the words products , the figures and words , other than diamonds, shall be inserted; (n) against serial number 26, in column (3), after item (ia) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. (xxxiv) Hotel accommodation means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation. (xxxv) Declared tariff means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (xxxvi) Specified premises means premis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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