6730 DG/2022
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
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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
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दिल्ली, बृहस्ट् पजतवार, अक् तूबर 6, 2022/आज वन 14, 1944
[रा.रा.रा.क्षे.दि. सं. 280
No. 445]
DELHI, THURSDAY, OCTOBER 6, 2022/ASVINA 14, 1944
[N. C. T. D. No. 280
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-07102022-239437
SG-DL-E-07102022-239437
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 4th October, 2022
NO. 05/2022-STATE TAX (RATE)
F. No. 3 (17)/Fin.(Exp-I)/2022-23/DS-I/797.—In exercise of the powers conferred by sub-section (3) of
section 9 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital
Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in
the notification of this Government issued vide No.13/2017-State Tax (Rate), the 30th June, 2017, published in the
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/379, dated the 30th June,
2017, namely: -
In the said notification, in the Table, -
(1) against serial number 1,in column (2), -
(a) the words, figures and symbols “who has not paid state tax at the rate of 6%,” shall be omitted;
(b) after the proviso the following proviso shall be inserted, namely: -
“Provided further that nothing contained in this entry shall apply where, -
i.
the supplier has taken registration under the DGST Act, 2017 and exercised the option to pay tax on
the services of GTA in relation to transport of goods supplied by him under forward charge; and
ii.
the supplier has issued a tax invoice to the recipient charging State Tax at the applicable rates and
has made a declaration as prescribed in Annexure III on such invoice issued by him.”;
(2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words “by way of speed post,express
parcel post, life insurance, and agency services provided to a person other than Central Government, State
Government or Union territory or local authority”shall be omitted;
(3) after serial number 5Aand the entries relating thereto, the following serial number and entries shall be inserted,
namely: -
(1)
(2)
(3)
(4)
“5AA
Service by way of renting of residential
dwelling to a registered person.
Any person
Any registered person.”;
(4) after Annexure II, the following annexure shall be inserted, namely: -
“Annexure III
DECLARATION
I/we have taken registration under the DGST Act, 2017 and have exercised the option to pay tax on services of GTA
in relation to transport of goods supplied by us during the Financial Year _____ under forward charge.”.
II. This notification shall come into force with effect from the 18th July, 2022.
Note: -The principal notification No.13/2017-State Tax (Rate), the 30th June, 2017, published in the Gazette of Delhi,
Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/379, dated the 30th June, 2017 and was last
amended vide notification no. 29/2019 -State Tax (Rate), dated the 23rd October, 2020, published in the Gazette of
Delhi, Extraordinary, Part IV, vide number F.3 (13)/Fin(Rev-I)/2020-21/DS-IV/130, dated the 23rd October, 2020.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. I (Finance)
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. MANOJ KUMAR
VERMA
Digitally signed by MANOJ KUMAR
VERMA
Date: 2022.10.07 21:47:42 +05'30'