3752 DG/2021
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
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असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
IV
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IV
IV
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सं. 182]
दिल्ली, बुधवार, िुलाई 7, 2021/आषाढ़ 16, 1943
[रा.रा.रा.क्षे.दि. सं. 71
No. 182]
DELHI, WEDNESDAY, JULY 7, 2021/ASHADHA 16, 1943
[N. C. T. D. No. 71
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-08072021-228168
SG-DL-E-08072021-228168
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
1-
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3-
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IV ½@2021&22@Mh,l& IV@401] rkjh[k 28@05@2021 }kjk çdkf'kr vf/klwpuk la- 48@2020&jkT; dj] rkjh[k
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FINANCE (EXPENDITURE-IV) DEPARTMENT
NOTIFICATION
Delhi, the 7th July, 2021
No. 50/2020– State Tax
No. F.3(95)/Fin.(Exp-IV)/2021-22/DS-IV/533.— In exercise of the powers conferred by section 164 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on
the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services
Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020.
(2) They shall come into force with effect from the 01st day of April, 2020.
2. In the Delhi Goods and Services Tax Rules, 2017, inrule 7, for the Table, the following Table shall be substituted,
namely:-
“Table
Sl.
No.
Section under which composition
levy is opted
Category of registered persons
Rate of tax
(1)
(1A)
(2)
(3)
1.
Sub-sections (1) and (2) of section 10
Manufacturers,
other
than
manufacturers of such goods as may
half per cent of the turnover
in
the
State
or
Union
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
be notified by the Government.
territory.
2.
Sub-sections (1) and (2) of section
10
Suppliers making supplies referred to
in clause (b) of paragraph 6 of
Schedule II
two and a half per cent. of
the turnover in the State or
Union territory
3.
Sub-sections (1) and (2) of section
10
Any
other
supplier
eligible
for
composition levy under sub-sections
(1) and (2) of section 10
half per cent of the turnover
of taxable supplies of goods
and services in the State or
Union territory
4.
Sub-section (2A) of section 10
Registered persons not eligible under
the composition levy under sub-
sections (1) and (2), but eligible to opt
to pay tax under sub-section (2A), of
section 10.
three
per
cent
of
the
turnover of taxable supplies
of goods and services in the
State or Union territory.’’.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV vide notification, dated the
22nd June, 2017, published vide No. F.3 (10)/Fin (Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last
amended by notification No. 48/2020 – State Tax, dated the 28/05,2021, published in the Gazette of Delhi,
Extraordinary, Part IV,vide No. F.3(91)/Fin (Exp-IV)/2021-22/DS-IV/401, dated the 28/05/2021.
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. SURENDER
MAHADASAM
Digitally signed by SURENDER
MAHADASAM
Date: 2021.07.08 16:22:18 +05'30'