6731 DG/2022
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
xxxGIDExxx
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
I
fnYyh] 4 vDrwcj] 2022
I
I
.— fnYyh eky vkSj lsok dj vfèkfu;e]
2017 ¼2017 dk 03½ dh èkkjk 9 dh mi&èkkjk ¼3½ vkSj mi&èkkjk ¼4½] èkkjk 11 dh mi&èkkjk ¼1½] èkkjk 15 dh
mi&èkkjk ¼5½] vkSj èkkjk 148 ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mi
jkT;iky] bl ckr ls larq"V gksrs gq,] fd ,slk djuk tufgr esa vko';d gS vkSj th,lVh ifj"kn dh flQkfj'kksa
ds vkèkkj ij] ,rn~}kjk] bl ljdkj dh vfèklwpuk la[;k 12@2017& jkT; dj ¼nj½] fnukad 30 twu] 2017]
ftls la- Qk- 03¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@380] fnukad 30] twu] 2017 ds rgr fnYyh ds
jkti=] vlkèkkj.k] ds Hkkx&IV esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fufEufyf[kr la'kksèku djrs gaS] ;Fkk%&
mä vfèklwpuk esa]&
¼d½ lkj.kh esa] d‚ye ¼3½ esa&
सं. 446]
दिल्ली, बृहस्ट् पजतवार, अक् तूबर 6, 2022/आज वन 14, 1944
[रा.रा.रा.क्षे.दि. सं. 281
No. 446]
DELHI, THURSDAY, OCTOBER 6, 2022/ASVINA 14, 1944
[N. C. T. D. No. 281
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
एस.जी.-डी.एल.-अ.-08102022-239506
SG-DL-E-08102022-239506
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼i½ Øe la[;k 6 ds le{k] miokD; ¼i½ esa] ÞLihMiksLV] ,Dlçsl iklZy Mkd ] thou chek vkSj vHkhdj.k lsokvksasa
ds ekè;e ls dsaæh; ljdkj] jkT; ljdkj] la?k jkT;{ks= ls fHkUu fdlh O;fä dksß 'kCnksa dks fujflr fd;k
tk,xk(
¼ii½ Øe la[;k 7 ds le{k] Lia"VÈdj.k esa] miokD;~ ¼d½ esa] Øe la[;k ¼i½ esa] ÞLihM iksLV] ,Dlçsl iklZy Mkd]
thou chek vkSj vHkhdj.k lsokvks ds ekè;e ls dsaæh; ljdkj] jkT; ljdkj] la?k jkT;{ks= ls fHkUu fdlh O;fä
dksß 'kCnksa dks fujflr fd;k tk,xk(
¼iii½ Øe la[;k 8 ds le{k] ijUrqd esa] Øe la[;k ¼i½ esa] ÞLihM iksLV] ,Dlçsl iklZy Mkd] thou chek vkSj
vHkhdj.k lsokvks ds ekè;e ls dsaæh; ljdkj] jkT; ljdkj] la?k jkT;{ks= ls fHkUu fdlh O;fä dksß 'kCnksa dks
fujflr fd;k tk,xk(
¼iv½ Øe la[;k 9 ds le{k] ijUrqad esa] Øe la[;k ¼i½ esa] Þdsaæh; ljdkj] jkT; ljdkj] la?k jkT;{ks= ls fHkUu
fdlh O;fä dks LihM iksLV] Rofjr iklZy Mkd] thou chek vkSj vHkhdj.k lsokvks ds ekè;e }kjkß 'kCnksa dks
fujflr fd;k tk,xk(
¼[k½ Øe la[;k 12 ds le{k] d‚ye ¼3½ esa] Þfuokl ds :i esaß 'kCnksa ds i'pkr~] ml fLFkfr dks NksM+dj tgka ,sls
vkoklh; Hkou dks fdlh iath—r O;fä dks fdjk, ij fn;k tkrk gks] 'kCnksa dks var%LFkkfir fd;k tk,xk(
¼x½ Øe la[;k 14 vkSj mlls lacafèkr çfof"V;ksa dks fujflr fd;k tk,xk(
¼?k½ Øe la[;k 15 ds le{k] d‚ye ¼3½ esa] miokD; ¼d½ ds fy, fuEufyf[kr dks çfrLFkkfir fd;k tk,xk%&
Þ ¼d½ bdksu‚eh Dykl esa ok;qekxZ ls] v#.kkpy çns'k] vle] ef.kiqj] es?kky;] fetksje] ukxkySaM] flfôe] ;k
f=iqjk jkT; ;k if'pe caxky jkT; esa vofLFkr ckxMksxjk esa vofLFkr foekuiÙku ls çLFkku ;k lekiu(Þ(
¼³½ Øe la[;k 20 ds le{k] d‚ye ¼3½ esa] miokD;~ ¼?k½ dks fujflr fd;k tk,xk(
¼p½ Øe la[;k 21 ds le{k] d‚ye ¼3½ esa] miokD;~ ¼[k½ vkSj ¼x½ dks fujflr fd;k tk,xk(
¼N½ Øe la[;k 24[k ds le{k] d‚ye ¼3½ esa çfof"V ds fy, fufEUyf[kr dks çfrLFkkfir fd;k tk,xk] ;Fkk%&
¼3½
Þvukt] nkyksa] Qy vkSj lfCt;ksa ds HkaMkj.k ;k os;j&gkÅÇlx ds ekè;e ls nh tkus okyh lsok,a-ß(
¼t½- Øe la[;k 24[k vkSj mlls lacafèkr çfof"V;ksa ds i'pkr~ fuEufyf[kr Øe la[;k vkSj çfof"V;ksa dks
var%LFkkfir fd;k tk,xk] ;Fkk%&
¼1½
¼2½
¼3½
¼4½
¼5½
Þ24x
vè;kr; 9968
iksLV dkMZ] varnsZ'kh; i=] cqd iksLV vkSj
lkèkkj.k Mkd ¼ftuesa fyQkQs dk otu 10 xzke
ls de gks½] ds ekè;e ls Mkd foHkkx ds }kjk
çnku dh tkus okyh lsok,a(^(
dqN ugÈ
dqN ugÈß(
¼>½ Øe la[;k 26 vkSj mlls lacafèkr çfof"V;ksa dks fujflr fd;k tk,xk(
¼¥½ Øe la[;k 32 vkSj mlls lacafèkr çfof"V;ksa dks fujflr fd;k tk,xk(
¼V½ Øe la[;k 33 vkSj mlls lacafèkr çfof"V;ksa dks fujflr fd;k tk,xk(
¼B½ Øe la[;k 47d vkSj mlls lacafèkr çfof"V;ksa dks fujflr fd;k tk,xk(
¼M½ Øe la[;k 51 vkSj mlls lacafèkr çfof"V;ksa dks fujflr fd;k tk,xk(
¼<½ Øe la[;k 52 vkSj mlls lacafèkr çfof"V;ksa ds i'pk;r fuEuofyf[kr Øe la[;k vkSj çfof"V;ksa dks
var%LFkk(fir fd;k tk,xk] ;Fkk%&
¼1½
¼2½
¼3½
¼4½
¼5½
Þ52d
'kh"kZd
Vwj çpkyd lsok] tks fd vkaf'kd :i ls Hkkjr esa vkSj
Nil
Nilß(
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
9985
vkaf'kd :i ls Hkkjr ds ckgj nh tkrh gS vkSj Vwj
v‚ijsVj ds }kjk fons'kh i;ZVd dks lqyHk djkà tkrh
gS] Hkkjr ds ckgj lqyHk djkà tkus okyh Vwj v‚ijsVj
lsok ds ewY; dh lhek rd%
c'krsZ fd Hkkjr ds ckgj nh xà Vwj v‚ijsVj lsok dk
ewY; iwjs nkSjs ds fy, çHkkfjr dqy ewY; dk ,slk
vuqikr gksxk tks ml vuqikr ds cjkcj gksxk tks Hkkjr
ds ckgj nkSjs ds fnuksa dh la[;k vkSj Vwj ds fy, dqy
fnuksa dh la[;k ds chp gS] ;k iwjs Vwj ds fy, dqy
'kqYd dk 50%] tks Hkh de gks%
c'krsZ vkSj Hkh fd mijksä x.kuk djrs le;] 12 ?kaVs
ds cjkcj ;k mlls vfèkd le; dh fdlh Hkh vofèk
dks ,d iwjk fnu ekuk tk,xk vkSj 12 ?kaVs ls de dh
fdlh Hkh vofèk dks vkèkk fnu ekuk tk,xkA
Li"Vhdj.k & Þfons'kh i;ZVdÞ ls vfHkçk; fdlh ,sls
O;fä ls gS tks fd lkekU; :i ls Hkkjr dk ukxfjd
ugÈ gS vkSj oSèk vkSj xSj&vçoklh mís'; ds fy, Ng
eghus ls vufèkd vofèk ds fy, Hkkjr esa #dus ds fy,
vkrk gS A
–"Vkar%
dksà Vwj v‚ijsVj fdlh fons'kh i;ZVd dks i;ZVu
v‚ijsVj lsok fuEukuqlkj çnku djrk gS%&
¼d½ Hkkjr esa 3 fnu] usiky esa 2 fnu( iwjs nkSjs ds fy,
fy;k x;k 'kqYd% #-1] 00] 000@&]
NwV% #- 40]000@& ¼¾ #-1]00]000@& x 2@5½ ;k]
#-50]000@& ¼¾ #-1]00]000@& dk 50%½ tks Hkh
de gks] vFkkZr #- 40]000@& ¼vFkkZr dj ;ksX; ewY;%
#- 60]000@&½(
¼[k½ Hkkjr esa 2 fnu] usiky esa 3 jkrsa( iwjs nkSjs ds fy,
fy;k x;k 'kqYd% #-1] 00] 000@&(
NwV% #-60] 000 ¼¾ #-1] 00] 000@& x 3@5½ ;k] #-
50] 000@& ¼¾ #- 1] 00] 000@& dk 50%½ tks Hkh
de gks ];kuh] #- 50] 000@& ¼vFkkZr] dj ;ksX; ewY;%
#- 50] 000@&½(
¼x½ Hkkjr esa 2-5 fnu] usiky esa 3 fnu( iwjs nkSjs ds
fy, fy;k x;k 'kqYd% #-1] 00] 000@&(
NwV% #- 54]545 ¼¾ #-1] 00]000@& x 3@5-5½ ;k] #-
50] 000@& ¼¾ #- 1] 00]000@& dk 50%½] tks Hkh
de gks] vFkkZr] #- 50] 000@& ¼vFkkZr] dj ;ksX;
ewY;% #- 50] 000@&½A
¼.k½ Øe la[;k 53d vkSj mlls lacafèkr çfof"V;ksa dks fujflr fd;k tk,xk(
¼r½ Øe la[;k 54 ds le{k] d‚ye ¼3½ esa] miokD; ¼t½ dks fujflr fd;k tk,xk(
¼Fk½ Øe la[;k 56 vkSj mlls lacafèkr çfof"V;ksa dks fujflr fd;k tk,xk(
¼n½ Øe la[;k 73 vkSj mlls lacafèkr çfof"V;ksa dks fujflr fd;k tk,xk(
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼èk½ Øe la[;k 74 ds le{k] d‚ye ¼3½ esa] miokD;~ ¼d½ esa fuEufyf[kr ijarqd dks var%LFkkrfir fd;k tk,xk]
;Fkk%&
¼3½
Þc'krsZ fd ml çfof"V esa fufgr dksà Hkh ckr fdlh uSnkfud LFkkiu }kjk dejs [baVsaflo ds;j ;wfuV
¼vkÃlh;w½@fØfVdy ds;j ;wfuV ¼lhlh;w½@baVsaflo dkÆM;d ds;j ;wfuV ¼vkÃlhlh;w½ @fu;ksusVy baVsaflo ds;j
;wfuV ¼,uvkÃlh;w½ ls fHkUu] ds :i esa çnku dh tkus okyh lsokvksa ij ykxw ugÈ gksxh ftldk 'kqYd #
5000@& çfr fnol ls vfèkd gks] ,sls O;fä dks ftls LokLF; ns[kjs[k lsok,a nh tk jgh gksAß(
¼u½ Øe la[;k 75 vkSj mlls lacafèkr çfof"V;ksa dks fujflr fd;k tk,xk(
¼i½ Øe la[;k 80 ds le{k] d‚ye ¼3½ esa çfof"V ds fy, fuEufyf[kr dks çfrLFkkfir fd;k tk,xk(
¼3½
Þçf'k{k.k ;k dksÇpx ds }kjk lsok,a&
¼d½ dyk ;k laL—fr ls lEcafèkr vkeksn&çeksn ds fØ;k dyki esa] fdlh O;fä }kjk ;k
¼[k½ vk;dj vfèkfu;e dh èkkjk 12dd ;k 12d[k vèkhu jftLVªh—r fdlh iwrZ vfLrRo }kjk [ksy]ß(
¼Q½ Øe la[;k 82d ds le{k] d‚ye ¼3½ esa] v{kj] vad vkSj 'kCnksa “FIFA U-17 efgyk foÜo di] 2020Þ ds
i'pkr~] dks"Bd vkSj 'kCn~] Þ[tc Hkh iquÆu;ksftr]Þ dks var%LFkkfir tk,xk A
2- ;g vfèklwpuk fnukad 18 tqykÃ] 2022 ls ykxw gksxhA
çèkku vfèklwpuk la[;k 12@2017 &jkT; dj ¼nj½] fnukad 30 twu] 2017 dks la-Qk- 03¼15½@foÙk
¼jktLo&I½@2017&18@Mh,l&VI@380] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlkèkkj.k] ds
Hkkx&IV esa çdkf'kr fd;k x;k Fkk vkSj blesa vafre ckj vfèklwpuk la[;k 16@2021&jkT; dj ¼nj½] fnukad 16
ekpZ] 2022 la-Qk- 03 ¼159½@foÙk ¼O;;&I½@2021&22@Mh,l&I@170] fnukad 16 ekpZ] 2022 ds rgr çdkf'kr]
ds }kjk vkSj] la'kksèku fd;k x;k gSA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mi jkT;iky
ds vkns'k ls rFkk muds uke ij]
jfoUæ dqekj] mi lfpo &I ¼foÙk½
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 4th October, 2022
No. 04/2022-State Tax (Rate)
F. No. 3 (16)/Fin.(Exp-I)/2022-23/DS-I/793.—In exercise of the powers conferred by sub-sections (3) and
(4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Delhi Goods and
Services Tax Act, 2017 (3 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 notification of this Government issued vide No. 12/2017-State Tax
(Rate), dated 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/380, dated the 30th June, 2017, namely:—
In the said notification, -
(A)in the Table, -
(a) in column (3), -
(i) against serial number 6,in clause (a), the words “by way of speed post, express parcel post, life insurance, and
agency services provided to a person other than the Central Government, State Government, Union territory” shall be
omitted;
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
(ii) against serial number 7, in the Explanation, in clause (a), in sub-clause (i), the words “by way of speed post,
express parcel post, life insurance, and agency services provided to a person other than the Central Government, State
Government, Union territory” shall be omitted;
(iii) against serial number 8, in the proviso, in clause (i), the words “by way of speed post, express parcel post, life
insurance, and agency services provided to a person other than the Central Government, State Government, Union
territory” shall be omitted;
(iv) against serial number 9, in the first proviso, in clause (i), the words “by way of speed post, express parcel post,
life insurance, and agency services provided to a person other than the Central Government, State Government, Union
territory” shall be omitted;
(b) against serial number 12, in column (3), after the words “as residence”, the words “except where the residential
dwelling is rented to a registered person” shall be inserted;
(c) serial number 14 and the entries relating thereto shall be omitted;
(d) against serial number 15, in column (3), for clause (a),the following shall be substituted: -
(3)
“(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh,
Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;”;
(e) against serial number 20, in column (3), clause (d) shall be omitted;
(f) against serial number 21, in column (3), clauses (b) and (c) shall be omitted;
(g) against serial number 24B, for the entries in column (3), the following shall be substituted: -
(3)
“Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.”;
(h) after serial number 24B and the entries relating thereto, the following serial number and entries shall be inserted,
namely: -
(1)
(2)
(3)
(4)
(5)
“24C
Chapter 9968
Services by the Department of Posts by way of post card, inland
letter, book post and ordinary post (envelopes weighing less than
10 grams).
Nil
Nil”;
(i) serial number 26 and the entries relating thereto shall be omitted;
(j) serial number 32 and the entries relating thereto shall be omitted;
(k) serial number 33 and the entries relating thereto shall be omitted;
(l) serial number 47A and the entries relating thereto shall be omitted;
(m) serial number 51 and the entries relating thereto shall be omitted;
(n) after serial number 52 and the entries relating thereto, the following serial number and entries shall be inserted,
namely: -
(1)
(2)
(3)
(4)
(5)
“52A
Heading
9985
Tour operator service, which is performed partly in India and partly outside
India, supplied by a tour operator to a foreign tourist, to the extent of the
value of the tour operator service which is performed outside India:
Provided that value of the tour operator service performed outside India
shall be such proportion of the total consideration charged for the entire
tour which is equal to the proportion which the number of days for which
the tour is performed outside India has to the total number of days
comprising the tour, or 50% of the total consideration charged for the
entire tour, whichever is less:
Provided further that in making the above calculations, any duration of
time equal to or exceeding 12 hours shall be considered as one full day and
any duration of time less than 12 hours shall be taken as half a day.
Explanation. -“foreign tourist” means a person not normally resident in
Nil
Nil”;
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
India, who enters India for a stay of not more than six months for
legitimate non-immigrant purposes.
Illustrations:
A tour operator provides a tour operator service to a foreign tourist as
follows: -
(a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire
tour: Rs.1, 00, 000/-
Exemption: Rs.40,000/- (=Rs.1,00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of
Rs.1,00, 000/-) whichever is less, i.e., Rs.40,000/-(i.e., Taxable value:
Rs.60,000/-);
(b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire
tour: Rs.1,00,000/-
Exemption: Rs.60,000(=Rs.1,00, 000/- x 3/5) or, Rs.50,000/- (= 50% of
Rs.1, =00, 000/-) whichever is less, i.e., Rs.50,000/-(i.e., Taxable value:
Rs.50,000/-);
(c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire
tour: Rs.1,00, 000/-
Exemption: Rs.54,545(=Rs.1,00, 000/- x 3/5.5) or, Rs.50,000/- (= 50% of
Rs.1,00, 000/-) whichever is less, i.e., Rs.50,000/-(i.e., Taxable value:
Rs.50,000/-).
(o) serial number 53A and the entries relating thereto shall be omitted;
(p) against serial number 54, in column (3), clause (h) shall be omitted;
(q) serial number 56 and the entries relating thereto shall be omitted;
(r) serial number 73 and the entries relating thereto shall be omitted;
(s) against serial number 74, in column (3), in clause (a), the following proviso shall be inserted, namely: -
(3)
“Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of
providing room [other than Intensive Care Unit (ICU)/Critical Care Unit(CCU)/Intensive Cardiac Care Unit
(ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person
receiving health care services.”;
(t) serial number 75 and the entries relating thereto shall be omitted;
(u) against serial number 80, for the entries in column (3), the following shall be substituted: -
(3)
“Services by way of training or coaching in-
(a) recreational activities relating to arts or culture, by an individual, or
(b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act.”;
(v) against serial number 82A, in column (3), after the letters, figures and words, “FIFA U-17 Women’s World Cup
2020”, the brackets and words “[whenever rescheduled]” shall be inserted.
2. This notification shall come into force with effect from the 18th July, 2022.
Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification no.12/2017-
State Tax (Rate), dated 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/380, dated the 30th June, 2017 and last amended vide notification no. 16/2021 -
State Tax (Rate), dated the 16th March, 2022, published in the Gazette of Delhi, Extraordinary, Part IV, vide number
F.3(159)/Fin(Exp-I)/2021-22/DS-I/170, dated the 16th March, 2022.
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: 2022.10.08 17:15:40 +05'30'