7018 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] 17 vDrwcj] 2022
la[;k 03@2022&jkT; dj ¼nj½
I
I
.—fnYyh eky ,oa lsokdj vfèkfu;e] 2017
¼2017 dk 03½ dh èkkjk 9 dh mi&èkkjk ¼1½] mi&èkkjk ¼3½ vkSj mi&èkkjk ¼4½] èkkjk 11 dh mi&èkkjk ¼1½] èkkjk 15 dh
mi&èkkjk ¼5½] èkkjk 16 dh mi&èkkjk ¼1½ vkSj èkkjk 148 ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks=
fnYyh ds mijkT;iky] bl ckr ls larq"V gksrs gq,A 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 11@2017&jkT; dj ¼nj½] fnukad 30 twu] 2017]
ftls la-Qk-03¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@381] 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 fuEufyf[kr la'kksèku djrs gSa] ;Fkk%&
mä vfèklwpuk esa]&
d-
lkj.kh esa]&
¼I½
Øe la[;k 3 ds le{k] d‚ye ¼3½ esa]&
सं. 461]
दिल्ली, सोमवार, अक् तूबर 17, 2022/आज वन 25, 1944
[रा.रा.रा.क्षे.दि. सं. 297
No. 461]
DELHI, MONDAY, OCTOBER 17, 2022/ASVINA 25, 1944
[N. C. T. D. No. 297
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-18102022-239731
SG-DL-E-18102022-239731
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼d½ en ¼iii½] ¼iv½] ¼v½] ¼va ½] ¼vi½ vkSj ¼ix½ vkSj d‚ye ¼4½ vkSj ¼5½ esa mlls lacafèkr çfof"V;ksa dks fujflr fd;k
tk,xk(
¼[k½ en ¼vii½ vkSj ¼x½ ds le{k] d‚ye ¼4½ dh çfof"V ds LFkku ij] çfof"V Þ6ß dks çfrLFkkfir fd;k tk,xkA
¼x½ en ¼xii½ esa] dks"Bd vkSj vad Þ¼iii½] ¼iv½] ¼v½] ¼va½] ¼vi½] ¼vii½] ¼viii½] ¼ix½ß ds LFkku ij] dks"Bd vkSj vad
Þ¼vii½] ¼viii½]ß dks çfrLFkkfir fd;k tk,xk(
¼II½
Øe la[;kk 7 ds le{k] en ¼i½ esa] Þ,d gtkj #i, ls vfèkd ysfduß 'kCnksa dks fujflr fd;k tk,xk(
¼iii½
Øe la[;k 8 ds le{k] d‚ye ¼3½ esa]&
¼d½ en ¼vi½ vkSj mlls lacafèkr d‚ye ¼4½] ¼5½] dh çfof"V;ksa ds i'pkr~ fuEufyf[kr dks var%LFkkfir fd;k
tk,xk] ;Fkk%&
¼3½
¼4½
¼5½
Þ¼via ½ jksios ds }kjk ;kf=;ksa dk ifjogu]
pkgs os vius lkeku ds lkFk gksa ;k ugÈA
2-5
c'krs± fd ,slh lsok dh vkiwÆr esa ç;qä oLrqvksa ij
Hkkfjr buiqV VSDl dh ØsfMV u yh xà gksA
¼—i;k ns[ksa% Li"Vhdj.k la[;k ¼iv½½ß(
¼[k½ en ¼vii½ vkSj mlls lacafèkr d‚ye ¼4½ vkSj ¼5½ esa çfof"V;ksa ds LFkku ij fuEufyf[kr dks çfrLFkkfir fd;k tk,xk]
;Fkk%&
¼3½
¼4½
¼5½
Þ¼vii½ mi;qZä ¼i½] ¼ii½] ¼iii½] ¼iv½] ¼ivd½] ¼v½] ¼vi½ vkSj
¼viaa½ ls fHkUu ;k=h ifjogu lsok,aA
9
&Þ(
¼IV½ Øekad 9 ds le{k] d‚ye ¼3½ esa]&
¼d½ en ¼iii½ vkSj mlls lacafèkr d‚ye ¼4½ vkSj ¼5½ dh çfof"V;ksa ds LFkku ij fuEufyf[kr dks çfrLFkkfir fd;k
tk,xk] ;Fkk%&
¼3½
¼4½
¼5½
Þ¼iii½ thVh, }kjk vkiwÆr fd, x, eky
¼ftlesa O;fäxr ç;ksx esa vkus okys bLrseky
fd, x, ?kjsyw lkeku Hkh 'kkfey gSa½ ds
ifjogu ls lacafèkr eky ifjogu ,tsalh dh
lsok,a] tgka&
¼d½ thVh, vius }kjk çnku dh tkus okyh
lsokvksa ij th,lVh ds Hkqxrku djus ds
fodYi dk ç;ksx ugÈ djrk gS(
2-5
c'krs± fd ,slh lsok dh vkiwÆr esa ç;qä oLrq~vksa ij
Hkkfjr buiqV VSDl dh ØsfMV u yh xà gksA
[—i;k ns[ksa% Li"Vhdj.k la[;k ¼iv½]
¼[k½ thVh, vius }kjk vkiwÆr dh tkus okyh
lsokvksa ij th,lVh ds Lo;a Hkqxrku djus dk
fodYi dk ç;ksx djrk gks A
2-5
1- ,slh vkiwÆr;ksa ds lacaèk esa ftlesa dh thVh,
2-5% dh nj ls dj dk Hkqxrku djrk gks rks
,slh vkiwÆr;ksa ij thVh, lsok dh vkiwÆr esa ç;ksx
eky vkSj lsokvksa ij Hkkfjr buiqV VSDl dh ØsfMV
ugÈ ysxkA
[—i;k ns[ksa% Li"Vhdj.k la[;k ¼iv½]
2- fdlh foÙkh; o"kZ ds nkSjku vius }kjk vkiwÆr dh
xà lsokvksa ij th,lVh dk Lo;a Hkqxrku djus dk
thVh, ds }kjk fy, tkus okys fodYi dk ç;ksx]
mä foÙkh; o"kZ ds rRdky igys 15 ekpZ rd
vuqcaèk vuqyXud V esa ?kks"k.kk djds fd;k tk,xk%
c'krsZ fd foÙkh; o"kZ 2022&2023 ds fy, bl
fodYi dk ç;ksx 16 vxLr] 2022 dks ;k mlds
igys djuk gksxkA
c'krsZ vkSj Hkh fd miokD; ¼[k½ ij ykxw nj ij
;k
6
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
jkT; dj okyh lsok dh vkiwÆr ds fy, buo‚;l
dks foÙkh; o"kZ] 2022&2023 ds fy, fodYi nsus ds
igys&igys 18 tqykÃ] 2022 ls 16 vxLr] 2022
dh vofèk ds nkSjku tkjh fd;k tk ldrk gS ysfdu
,sls ekeys esa vkiwÆrdrkZ viuh vkiwÆr ij
th,lVh ds Hkqxrku ds fodYi dk ç;ksx 16
vxLr] 2022 dks ;k mlls igys gh djsxk AÞ(
¼[k½ en ¼vi½ vkSj d‚ye ¼4½ vkSj ¼5½ esa vkSj mlls lacafèkr çfof"V;ksa ds i'pkr] fuEufyf[kr dks vUr%LFkkfir
fd;k tk,xk] ;Fkk%&
¼3½
¼4½
¼5½
Þ¼viaa½ jksios }kjk eky dk ifjoguA
2-5
c'krs± fd ,slh lsok dh vkiwÆr esa ç;qä oLrqvksa ij Hkkfjr
buiqV VSDl dh ØsfMV u yh xà gksA
[—i;k ns[ksa% Li"Vhdj.k la[;k ¼iv½]ß(
¼x½ en ¼vii½ vkSj d‚ye ¼4½ vkSj ¼5½ esa mlls lacafèkr çfof"V;ksa ds LFkku ij fuEufyf[kr dk çfrLFkkfir fd;k tk,xk]
;Fkk%&
¼3½
¼4½
¼5½
Þ¼vii½ mijksä ¼i½] ¼ii½] ¼iii½] ¼iv½] ¼v½] ¼vi½ vkSj ¼via½ ls
fHkUu eky ifjogu lsok,aA
9
&Þ(
¼V½ Øe la[;k 10 ds le{k] d‚ye ¼3½ esa]&
¼d½ en ¼i½ vkSj d‚ye ¼4½ vkSj ¼5½ esa mlls lacafèkr çfof"V;ksa ds i'pkr] fuEufyf[kr dks vUr%LFkkfir fd;k
tk,xk] ;Fkk%&
¼3½
¼4½
¼5½
Þ¼ia½ eky ifjogu dk fdjk;k ij nsus dh lsok,a tgka
lsok çkIrdrkZ ls fy, x, çfrQy esa b±èku dh ykxr
'kkfey gSA
6
&Þ(
¼[k½ en ¼iii½ esa] dks"Bd vkSj vad Þ¼i½Þ ds i'pkr] dks"Bd vkSj vad Þ]¼iaa½Þ dks çfrLFkkfir fd;k tk,xk(
¼VI½ Øe la[;k 11 ds le{k] d‚ye ¼3½ esa] en ¼i½ vkSj ¼ii½ ds fy, vkSj d‚ye ¼4½ vkSj ¼5½ esa mlls lacafèkr çfof"V;ksa
ds LFkku ij fuEufyf[kr dks çfrLFkkfir fd;k tk,xk] ;Fkk%&
¼3½
¼4½
¼5½
Þifjogu esa leFkZudkjh lsok,aA
Li"Vhdj.k% bl çfof"V esa os eky ifjogu lsok ugÈ vkrh gS
ftuesa eky ifjogu ,tsalh ¼thVh,½ lsok] tks 'kh"kZd 9965 ds
varxZr vkrh gS] 'kkfey gksrh gS A
9
&Þ(
¼VII½ Øekad 15 ds le{k] d‚ye ¼3½ esa]&
¼d½ en ¼i½ vkSj d‚ye ¼4½ vkSj ¼5½ esa rRlacaèkh çfof"V;ksa dks fujflr fd;k tk,xk(
¼[k½ en ¼vii½ esa] dks"Bd vkSj çrhd Þ¼i½]Þ dks fujflr fd;k tk,xk(
¼VIII½ Øe la[;k 26 ds le{k] d‚ye ¼3½ esa]&en ¼i½ esa] mi en ¼M-½] ¼M-d½ vkSj ¼t½ dks fujflr fd;k tk,xk(
¼IX½ Øe la[;kk 31 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
Þ31A
'kh"kZd
9993
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 lsok,a] ftldk 'kqYd #- 5000@&
çfr fnol ls vfèkd gks] ,sls O;fä dks ftls LokLF; ns[k
2-5
,slh lsok dh vkiwÆr esa
ç;qä o oLrqvksa vkSj
lsokvksa ij Hkkfjr buiqV
VSDl dh ØsfMV u yh
xà gksA
¼—i;k ns[ksa% Li"Vhjdj.k
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
js[k lsok,a nh tk jgh gks A
la[;k ¼iv½]ß(
¼X½ Øe la[;k 32 ds le{k] d‚ye ¼3½ esa]&
¼d½ en ¼i½ vkSj d‚ye ¼4½ vkSj ¼5½ esa mlls lacafèkr çfof"V;ksa ds i'pkr~ fuEufyf[kr dk vUr%LFkkfir fd;k
tk,xk] ;Fkk%&
¼3½
¼4½
¼5½
Þ¼iaa½ fdlh uSnkfud LFkkiu dks lkekU; tSo&fpfdRlk vif'k"V
mipkj çlqfoèkk ds çpkydks }kjk] tSo&fpfdfRl; vif'k"V ds
mipkj ;k O;;u ds ekè;e ls ;k mlls vkuq"kafxd çfØ;kvksa ds
ekè;e ls miyCèk djkà x;h lsok,a
6
&Þ(
¼[k½ en ¼ii½ esa] dks"Bd vkSj vad Þ¼i½ßds i'pkr] dks"Bd vkSj vad ÞvkSj ¼iaa½Þ dks vUr%LFkkfir fd;k tk,xk A
[k- Li"Vhdj.k ls lacafèkr iSjkxzkQ 4 esa] miokD; ¼xxxvi½ ds i'pkr] fuEufyf[kr miokD;ksa dks var%LFkkfir fd;k tk,xk]
;Fkk%&
Þ¼xxxvii½ *ÇçV ehfM;k* ls vfHkçk; gS] &
¼i½ çsl vkSj iqLrd jftLVªhdj.k vfèkfu;e] 1867 ¼1867 dk 25½ dh èkkjk 1 dh mi&èkkjk ¼1½ esa ifjHkkf"kr
*iqLrd*] fdUrq blds varxZr dkjckj funsf'kdk,¡] ihr i`"B vkSj O;kikj dSVy‚x] tks eq[;r% okf.kfT;d ç;kstuksa ds fy,
vk'kf;r gSa] 'kkfey ugÈ gSa(
¼ii½ çsl vkSj iqLrd jftLVªhdj.k vfèkfu;e] 1867 ¼1867 dk 25½ dh èkkjk 1 dh mi&èkkjk ¼1½ esa ;FkkifjHkkf"kr
*lekpkj i=*(
¼xxxviii½ *uSnkfud çfrLFkkiu* ls dksà vLirky] uÉlx gkse] fDyfud] lsusVksfj;e ;k dksà vU; laLFkk] pkgs fdlh Hkh uke
ls Kkr gks] vfHkçsr gS tks funku ;k mipkj ;k #X.krk] pksV ] fo:i.k] vçlekU;rk ;k xHkkZoLFkk ds fy, visf{kr lsokvksa
;k lqfoèkkvksa dk Hkkjr esa ekU;rkçkIr fpfdRlk i)fr esa çLrko djrk gS ;k Lora= fudk; ds :i esa LFkkfir fdlh LFkku
ij ;k chekfj;ksa ds funku ;k tk¡p ds fy, lsok çnku djus okys fdlh LFkkiu ds ,d Hkkx ds :i esa lsok çnku djrk
gS( Þ(
¼xxxix½ ÞLokLF; ns[kjs[k lsok,aß ls funku ;k mipkj ;k #X.krk dh ns[kjs[k] pksV] fo:irk] vçlkekU;rk ;k xHkkZoLFkk ds
funku ;k mipkj ds fy, Hkkjr esa ekU;rk çkIr fpfdRlk] i)fr vfHkçsr gS vkSj blds varxZr fdlh uSnkfud LFkkiuk dks
vkSj mlls jksfx;ksa ds ifjogu ds ekè;e ls lsok,a lfEefyr gSa fdUrq blds varxZr ds'k çR;kjksi.k ;k d‚LesfVd ;k
IykfLVd 'kY;fØ;k flok; rc tc vuqoaf'kd =qfV;ksa] fodklkRed vçlkekU;rkvksa] pksV ;k la?kkr ds dkj.k çHkkfor 'kjhj
ds vaxks ;k 'kjhj ds —R;ksa dks cgky djus ;k iquÆuekZ.k ds fy, dh tkrh gS] lfEefyr ugÈ gS(
¼xxxx½ Þeky ifjogu vfHkdj.kß ls dksà O;fä vfHkçsr gS tks lM+d }kjk eky ds ifjogu ds lacaèk esa lsok çnku djrk gS
rFkk ikjs"k.k uksV tkjh djrk gS] pkgs og fdlh Hkh uke ls Kkr gks(
x- vuqcaèk IV ds i'pkr] fuEufyf[kr vuqcaèk dks vUr%LFkkfir fd;k tk,xk] ;Fkk%&
vuqcaèk V% fdlh foÙkh; o"kZ ds çkjaHk gksus ls igys vius }kjk miyCèk djkà xà lsokvksa ij th,lVh dk Hkqxrku djus ds
fy, fdlh eky ifjogu ,tsalh ds }kjk fodYi dk ç;ksx djus gsrq QkeZ] ftls vfèkdkj {ks= okys th,lVh çkfèkdkjh ds
le{k çLrqr fd;k tkuk gksxk A
V
fnukad% &
1-
eSaus@geus&&&&&&&&&&&&&& ¼O;fä dk uke½] eSllZ ---------------- dk vfèk—r çfrfufèk] th,lVh
iathdj.k djk fy;k [email protected] ds fy, vkosnu dj fn;k gS vkSj eSa@ge] ,rí~okjk] Mhth,lVh
vfèkfu;e] 2017 dh èkkjk 9 ¼1½ ds vuqlkj QkjoMZ pktZ ds varxZr foÙkhl; o"kZ --------------------- ds nkSjku
vius }kjk vkiwrZ fd, x, eky ds ifjogu ds lacaèk esa thVh,Vh lsok ij th,lVh ds Hkqxrku djus dk
vkSj Mhth,lVh vfèkfu;e] 2017 ds lHkh çkoèkkuksa dk] tSlk fd os fdlh eky ;k lsok ;k nksuksa dh
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
vkiwÆr ls lacafèkr dj ds Hkqxrku ds fy, nk;h fdlh O;fä ij ykxw gksrs gksa] dk vuqikyu djus dk
opu nsrk gw¡@nsrh gw¡@nsrs gSa(
2-
eSa bl ckr dks le>rk gwa fd ,d ckj bl fodYi dk ç;ksx dj fy, tkus ij bl fodYid ds ç;ksx
dh rkjh[k ls ,d o"kZ dh vofèk ds Hkhrj bldks cnyus dh vuqefr ugÈ gksxh vkSj ;g ftl foÙkh; o"kZ
ds fy, ç;ksx fd;k tk,xk mlds var rd oSèk jgsxk A
fofèkd uke% &
th,lVhvkÃ,u% &
iSu ua-
çkfèk—r çfrfufèk dk gLrk{kj%
çkfèk—r gLrk{kjh dk uke%
thVh, dk iwjk irk%
¼vfèkdkj {ks= okys thVh, çkfèkdkjh dk fnukad lfgr Loh—fr i=½
fdlh Hkh foÙkh; o"kZ ds fy, mijksä fodYi dk ç;ksx djus dh vafre frfFk iwoZorÊ foÙkh; o"kZ dh 15 ekpZ gSA
foÙkh; o"kZ 2022&2023 ds fodYi dk ç;ksx 16 vxLr] 2022 rd fd;k tk ldrk gSAÞ-
2-
;g vfèklwpuk 18 tqykÃ] 2022 ls ykxw gksxhA
çèkku vfèklwpuk la[;k 11@2017&jkT; dj ¼nj½] fnukad 30 twu] 2017] dks la-Qk-03¼15½@foÙk
¼jktLo&I½@2017&18@Mh,l&VI@381] 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 22@2021&jkT; dj ¼nj½] fnukad 22 ekpZ] 2022] ftls la-
Qk-03¼168½@foÙk ¼O;;&I½@2022&23@Mh,l&I@201] fnukad 22 ekpZ] 2022 ds rgr çdkf'kr fd;k x;k Fkk] ds }kjk
la'kksèku fd;k x;k gSA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls vkSj muds uke ij,
jfoUnz dqekj] mi lfpo ¼O;; &I½
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th October, 2022
No. 03/2022-State Tax (Rate)
No. F. 3 (25)/Fin.(Exp-I)/2022-23/DS-I/839.—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 (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. 11/2017-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/381, dated the 30th June, 2017,
namely:—
In the said notification,—
(A)
in the Table,—
(I) against serial number 3, in column (3),—
(a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4)
and (5) shall be omitted;
(b) against items (vii) and (x), for the entry in column (4), the entry “6” shall be substituted;
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(c) in item (xii), for the brackets and figures“(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)”, the brackets
and figures “(vii), (viii),” shall be substituted;
(II) against serial number 7, in column (3), in item (i), the words “above one thousand rupees but” shall be
omitted;
(III) against serial number 8, in column (3),—
(a) after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following
shall be inserted, namely:—
(3)
(4)
(5)
“(via) Transport of passengers, with or without
accompanied belongings, by ropeways.
2.5
The credit of input tax charged on goods used in
supplying the service has not been taken.
[Please refer to Explanation no. (iv)]”;
(b) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be
substituted, namely:—
(3)
(4)
(5)
“(vii) Passenger transport services other than
(i), (ii), (iii), (iv), (iva), (v), (vi) and (via)
above.
9
-”;
(IV) against serial number 9,in column (3),—
(a) for item (iii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be
substituted, namely: -
(3)
(4)
(5)
“(iii) Services of Goods Transport Agency
(GTA)in relation to transportation of goods
(including used house hold goods for personal
use)supplied by a GTA where,-
(a) GTA does not exercise the option to itself
pay GST on the services supplied by it;
2.5
The credit of input tax charged on goods and
services used in supplying the service has not
been taken.
[Please refer to Explanation no. (iv)]
(b) GTA exercises the option to itself pay GST
on services supplied by it.
2.5
(1) In respect of supplies on which GTA pays tax
at the rate of 2.5%, GTA shall not take credit of
input tax charged on goods and services used in
supplying the service.[Please refer to Explanation
No. (iv)]
(2) The option by GTA to itself pay GST on the
services supplied by it during a Financial Year
shall be exercised by making a declaration in
Annexure V on or before the 15th March of the
preceding Financial Year:
Provided that the option for the Financial Year
2022-2023 shall be exercised on or before the 16th
August, 2022:
Provided further that invoice for supply of the
service charging Delhi tax at the rates as
applicable to clause (b) may be issued during the
period from the 18th July, 2022 to 16th August,
2022 before exercising the option for the financial
year 2022-2023 but in such a case the supplier
shall exercise the option to pay GST on its
supplies on or before the 16th August, 2022.”;
or
6
[PART IV
DELHI GAZETTE : EXTRAORDINARY
7
(b) after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following shall
be inserted, namely:—
(3)
(4)
(5)
“(via) Transport of goods by ropeways.
2.5
The credit of input tax charged on goods used in
supplying the service has not been taken.
[Please refer to Explanation no. (iv)]”;
(c) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall
be substituted, namely:—
(3)
(4)
(5)
“(vii) Goods transport services other than (i),
(ii), (iii),(iv), (v), (vi) and (via) above.
9
-”;
(V) against serial number 10,in column (3),—
(a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall
be inserted, namely:—
(3)
(4)
(5)
“(ia) Renting of goods carriage where the cost
of fuel is included in the consideration charged
from the service recipient.
6
-”;
(b) in item (iii), after the brackets and figure “(i)”, the brackets and figures “, (ia)” shall be inserted;
(VI) against serial number 11,in column (3),for items (i) and (ii) and the corresponding entries relating
thereto in columns (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“Supporting services in transport.
Explanation: This entry does not include goods transport service involving Goods Transport
Agency (GTA) service, which falls under Heading 9965.
9
-”;
(VII) against serial number 15, in column (3),—
(a) item (i)and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;
(b) in item (vii), the brackets and figures “(i),” shall be omitted;
(VIII) against serial number 26,in column (3), in item (i), sub-items (e), (ea) and (h) shall be omitted;
(IX) after serial number 31and the entries relating thereto, the following serial number and entries shall be
inserted, namely:—
(1)
(2)
(3)
(4)
(5)
“31A
Heading
9993
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.
2.5
The credit of input tax
charged on goods and
services
used
in
supplying the service has
not been taken
[Please
refer
to
Explanation no. (iv)]”;
(X) against serial number 32, in column (3),—
(a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following
shall be inserted, namely:—
8
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(3)
(4)
(5)
“(ia) Services by way of treatment or disposal of biomedical waste or the
processes incidental thereto by a common bio-medical waste treatment
facility to a clinical establishment.
6
-”;
(b) in item (ii), after the brackets and figures“(i)”, the word, brackets and figure “and (ia)” shall be
inserted;
(B)
in paragraph 4, relating to Explanation, after clause (xxxvi), the following clauses shall be inserted, namely:—
“(xxxvii) „print media‟ means, —
(i) „book‟ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867
(25 of 1867), but does not include business directories, yellow pages and trade catalogues which are
primarily meant for commercial purposes;
(ii) „newspaper‟ as defined in sub-section (1) of section 1 of the Press and Registration of Books
Act, 1867 (25 of 1867);
(xxxviii) „clinical establishment‟ means,—
a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that
offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity,
abnormality or pregnancy in any recognised system of medicines in India, or a place established as
an independent entity or a part of an establishment to carry out diagnostic or investigative services
of diseases;
(xxxix) „health care services‟ means,—
any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or
pregnancy in any recognised system of medicines in India and includes services by way of
transportation of the patient to and from a clinical establishment, but does not include hair
transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct
anatomy or functions of body affected due to congenital defects, developmental abnormalities,
injury or trauma;
(xxxx) „goods transport agency‟ means,—
any person who provides service in relation to transport of goods by road and issues consignment
note, by whatever name called.”;
(C) After Annexure IV, following annexure shall be inserted, namely:—
“Annexure V
FORM
Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services
supplied by him under forward charge before the commencement of any financial year to be submitted before
the jurisdictional GST Authority.
Reference No.-
Date: -
1. I/We______________ (name of Person), authorised representative of M/s……………………. have taken
registration/have applied for registration and do hereby undertake to pay GST on the GTA services in relation
to transportation of goods supplied by us during the financial year……………under forward charge in
accordance with section 9(1) of the DGST Act, 2017 and to comply with all the provisions of the DGST Act,
2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both;
2. I understand that this option once exercised shall not be allowed to be changed within a period of one year
from the date of exercising the option and will remain valid till the end of the financial year for which it is
exercised.
Legal Name: -
GSTIN: -
PAN No.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
9
Signature of Authorised representative:
Name of Authorised Signatory:
Full Address of GTA:
(Dated acknowledgment of jurisdictional GST Authority)
Note: The last date for exercising the above option for any financial year is the 15thMarch of the preceding financial
year. The option for the financial year 2022-2023 can be exercised by 16th August, 2022.”.
2. This notification shall come into force with effect from the 18th July, 2022.
Note: - The principal notification no.11/2017-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/381, dated the 30th June, 2017 and last
amended vide notification no. 22/2021-State Tax (Rate), dated the 22nd March, 2022, published in the Gazette of
Delhi, Extraordinary, Part IV, vide number F.3(168)/Fin(Exp-I)/2021-22/DS-I/201, dated the 22nd 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: 2022.10.18 21:47:13 +05'30'