State Tax RATE

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.-GअID.-H2x0xx0 82024-256487 SG-DLxx-ExG-2ID0E0x8x2x0 24-256487 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 212] दिल्ली, बधु वार, अगस्ट्त 14, 2024/श्रावण 23, 1946 [रा.रा.रा.क्षे.दि. स.ं 154 No. 212] DELHI, WEDNESDAY, AUGUST 14, 2024/SHRAVANA 23, 1946 [N. C. T. D. No. 154 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;&I ½ foHkkx अजधसचू ना दिल् ली, 14 vxLr, 2024 la[;k&12@2023&jkT; dj ¼nj½ l-a Qk- 3 ¼05½/foÙk¼O;;&I½@2024&25@Mh,l&I@694-—jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYYkh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi /kkjk ¼1½] mi /kkjk ¼3½ vkSj mi /kkjk ¼4½] /kkjk 11 dh mi /kkjk ¼1½] /kkjk 15 dh mi /kkjk ¼5½] /kkjk 16 dh mi /kkjk ¼1½ vkSj /kkjk 148 ds rgr çnRr 'kfä;ks a dk ç;ksx djrs gq,] ;g ljdkj] bl ckr l s lra "qV gksrs gq, dh ,slk djuk tufgr es a vko';d gS vkSj ifj"kn dh flQkfj'kks a ds vk/kkj ij] ,rn~}kjk] ;g ljdkj] foRr foHkkx ¼jktLo foHkkx½ dh vf/klwpuk la[;k 11@2017&jkT; dj ¼nj½] ftls lk-Qk-3¼15½@foRRk¼O;;&I½@2017&18@ Mh,l&VI@381] fnukad 30 twu] 2017] ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV] [kaM 3] mi [kaM ¼i½ es a çdkf'kr fd;k x;k Fkk] es a vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrh gS] ;Fkk%& mä vf/klwpuk esa%& ¼d½ rkfydk es]a ¼i½ Øe la[;k 8 ds le{k] d‚ye ¼3½ es]a en ¼VI½ es]a d‚ye ¼5½ es a fu/kkZfjr 'kr Z ds ckn] d‚ye ¼4½ es a fu/kkZfjr 2-5 çfr'kr dh nj ds le{k] fuEufyf[kr 'krZ var% LFkkfir dh tk,xh] vFkkZr%& 5227 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ^^c'krs Z fd tgka ,d gh çdkj ds O;kikj dh buiqV los k dk vkiwfrZdrkZ 2-5% ls vf/kd nj ij jkT; dj olwyrk gS] mlh çdkj ds O;kikj dh buiqV los k ij n;s @Hkqxrku ;ksX; dj tks dh 2-5% dh nj ls vf/kd gS] ml buiqV dj dk ØsfMV ugha fy;k tk,xkA mnkgj.k% ^d^ u s eksVj dSc es a ubZ fnYyh l s t;iqj rd ifjogu ds fy, ^[k^ dks 1000 #i;s es a j[krk gSA ^[k^] mä lsok dh vkiwfrZ ds fy,] ^x^ l s pkyd ds lkFk 800 #i;s esa ,d eksVj dSc fdjk, ij ysrk gSA ^x^ 6% ¼48 #i;s½ dh nj l s ^[k^ ls jkT; dj ysrk gSA ;fn ^[k^ 2-5% dh nj ls ^d^ l s jkT; dj ysrk gS] rks og ^x^ }kjk ,d gh çdkj ds O;kikj dh vkiwfrZ es a buiqV los k ij dsoy 20 #i;s ¼800 #- dk 2-5%½ dh lhek rd buiVq VSDl ØsfMV ysus dk gdnkj gksxk u fd 48 #-^^ ¼ⅰⅰ½ Øe la[;k 10 ds le{k] d‚ye ¼3½ e]sa en ¼ⅰ½ es]a d‚ye ¼5½ es a fu/kkZfjr 'kr Z ds ckn] d‚ye ¼4½ es a fu/kkZfjr 2-5 çfr'kr dh nj ds le{k] fuEufyf[kr 'krZ var% LFkkfir dh tk,xh] vFkkZRk~%& ^^c'krs Z fd tgka ,d gh çdkj ds O;kikj dh buiqV los k dk vkiwfrZdrkZ 2-5% ls vf/kd nj ij jkT; dj olwyrk gS] mlh çdkj ds O;kikj dh buiqV los k ij n;s @Hkqxrku ;ksX; dj tks dh 2-5% dh nj ls vf/kd gS] ml buiqV dj dk ØsfMV ugha fy;k tk,xkA mnkgj.k% ^d^ u s eksVj dSc es a ubZ fnYyh l s t;iqj rd ifjogu ds fy, ^[k^ dks 1000 #i;s es a j[krk gSA ^[k^] mä lsok dh vkiwfrZ ds fy,] ^x^ ls pkyd ds lkFk 800 #i;s es a ,d eksVj dSc fdjk, ij ysrk gSA ^x^ 6% ¼48 #i;s½ dh nj ls ^[k^ l s jkT; dj ysrk gSA ;fn ^[k^ 2-5% dh nj ls ^d^ l s jkT; dj ysrk gS] rks og ^x^ }kjk ,d gh çdkj ds O;kikj dh vkiwfrZ es a buiqV los k ij dsoy 20 #i;s ¼800 #- dk 2-5%½ dh lhek rd buiVq VSDl ØsfMV ysus dk gdnkj gksxk u fd 48 #-^^ ¼ⅰⅰⅰ½ Øe la[;k 34 ds le{k] d‚ye ¼3½ e]sa en ¼IV½ es]a 'kCnksa ^^VksVfylsVj ;k ;k ,sls Dyc e sa cqdesdj dh vuqKfIr^^ ds LFkku ij] 'kCn^^ fdlh Dyc es a cqdesdj dh vuKq fIr }kjk ^^ çfrLFkkfir fd;k tk,xk-^ ¼IV½ Øe la[;k 34 ds le{k] d‚ye ¼3½ ea]s en ¼V½ vkSj mlls lca af/kr çfof"V;ks a dk yksi fd;k tk,xk -^ ¼[k½ vuqca/k es%a lsokvksa ds oxhZdj.k dh ;kstuk] ¼ⅰ½ d‚ye ¼1½ eas Øe la[;k 696 vkSj 698 vkSj mlls lca af/kr çfof"V;ksa dk yksi fd;k tk,xkA 2- ;g vf/klwpuk 20 vDVcw j] 2023 l s ykxw gksxhA uksV% ewy vf/klpw uk dks fnYyh ds jkti=] vlk/kkj.k] e sa vf/klpw uk la[;k 11@2017&jkT; dj ¼nj½] ftls lk-Qk- 3¼15½@foRRk¼O;;&I½@2017&18@ Mh,l&VI@381] fnukad 30 twu] 2017 ds rgr çdkf'kr fd;k x;k Fkk vkSj bles a vafre ckj vf/klwpuk la[;k 06@2023&jkT; dj ¼nj½] ftls lk-Qk-3¼22½@foRRk¼O;;&I½@2023&24@ Mh,l&I@122] fnukad 07 Qjojh 2024] ds rgr çdkf'kr fd;k x;k Fkk] ds }kjk la'kks/ku fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k l s rFkk muds uke ij] jfoUn z dqekj] mi lfpo ¼O;;&I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 14th August, 2024 No. 12/2023-State Tax (Rate) No. F. 3 ( 05 )/Fin.(Exp-I)/2024-25/DS-I/694.—.In exercise of the powers conferred by sub-section (1), sub- section (3) and sub-section (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, — (A) in the Table, (i) against serial number 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5 percent, the following condition shall be inserted, namely: —[PART IV DELHI GAZETTE : EXTRAORDINARY 3 “Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ state tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ state tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”; (ii) against serial number 10, in column (3), in item (i), after the condition in column (5) against the rate of 2.5 percent, , the following condition shall be inserted, namely:— “Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ state tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ state tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”; (iii) against serial number 34, — (a) in column (3), in item (iv), for the words “totalisator or a license to”, the words “licensing a” shall be substituted; (b)in column (3), item (v) and the entries relating thereto shall be omitted; (B) in the Annexure: Scheme of Classification of Services, — (i) serial number 696 and the entries relating thereto shall be omitted; (ii) serial number 698 and the entries relating thereto shall be omitted. 2. This notification shall come into force with effect from the 20thday of October, 2023. 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 30th June, 2017 and was last amended vide notification number 06/2023-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (22)/Fin(Exp-I)/2023-24/DS-I/122, dated 07th Feb, 2024. By Order and in the Name of the Lt. Governor National Capital Territory of Delhi RAVINDER KUMAR, Dy. Secy. (Exp.-I) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.