5227 DG/2024
(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
foÙk ¼O;;&I ½ foHkkx
अजधसूचना
दिल् ली, 14 vxLr, 2024
la[;k&12@2023&jkT; dj ¼nj½
la- 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;ksa dk ç;ksx djrs gq,] ;g ljdkj] bl
ckr ls larq"V gksrs gq, dh ,slk djuk tufgr esa vko';d gS vkSj ifj"kn dh flQkfj'kksa 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 esa çdkf'kr fd;k
x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrh gS] ;Fkk%&
mä vf/klwpuk esa%&
¼d½ rkfydk esa]
¼i½ Øe la[;k 8 ds le{k] d‚ye ¼3½ esa] en ¼VI½ esa] d‚ye ¼5½ esa fu/kkZfjr 'krZ ds ckn] d‚ye ¼4½ esa fu/kkZfjr 2-5 çfr'kr dh nj
ds le{k] fuEufyf[kr 'krZ var% LFkkfir dh tk,xh] vFkkZr%&
सं. 212] दिल्ली, बुधवार, अगस्ट् त 14, 2024/श्रावण 23, 1946
[रा.रा.रा.क्षे.दि. सं. 154
No. 212]
DELHI, WEDNESDAY, AUGUST 14, 2024/SHRAVANA 23, 1946
[N. C. T. D. No. 154
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-20082024-256487
SG-DL-E-20082024-256487
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
^^c'krsZ fd tgka ,d gh çdkj ds O;kikj dh buiqV lsok dk vkiwfrZdrkZ 2-5% ls vf/kd nj ij jkT; dj olwyrk gS] mlh çdkj ds
O;kikj dh buiqV lsok ij ns;@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^ us eksVj dSc esa ubZ fnYyh ls t;iqj rd ifjogu ds fy, ^[k^ dks 1000 #i;s esa j[krk gSA ^[k^] mä lsok dh vkiwfrZ
ds fy,] ^x^ ls pkyd ds lkFk 800 #i;s esa ,d eksVj dSc fdjk, ij ysrk gSA ^x^ 6% ¼48 #i;s½ dh nj ls ^[k^ ls jkT; dj ysrk
gSA ;fn ^[k^ 2-5% dh nj ls ^d^ ls jkT; dj ysrk gS] rks og ^x^ }kjk ,d gh çdkj ds O;kikj dh vkiwfrZ esa buiqV lsok ij dsoy
20 #i;s ¼800 #- dk 2-5%½ dh lhek rd buiqV VSDl ØsfMV ysus dk gdnkj gksxk u fd 48 #-^^
¼ⅰⅰ½ Øe la[;k 10 ds le{k] d‚ye ¼3½ esa] en ¼ⅰ½ esa] d‚ye ¼5½ esa fu/kkZfjr 'krZ ds ckn] d‚ye ¼4½ esa fu/kkZfjr 2-5 çfr'kr dh nj
ds le{k] fuEufyf[kr 'krZ var% LFkkfir dh tk,xh] vFkkZRk~%&
^^c'krsZ fd tgka ,d gh çdkj ds O;kikj dh buiqV lsok dk vkiwfrZdrkZ 2-5% ls vf/kd nj ij jkT; dj olwyrk gS] mlh çdkj ds
O;kikj dh buiqV lsok ij ns;@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^ us eksVj dSc esa ubZ fnYyh ls t;iqj rd ifjogu ds fy, ^[k^ dks 1000 #i;s esa j[krk gSA ^[k^] mä lsok dh vkiwfrZ
ds fy,] ^x^ ls pkyd ds lkFk 800 #i;s esa ,d eksVj dSc fdjk, ij ysrk gSA ^x^ 6% ¼48 #i;s½ dh nj ls ^[k^ ls jkT; dj ysrk
gSA ;fn ^[k^ 2-5% dh nj ls ^d^ ls jkT; dj ysrk gS] rks og ^x^ }kjk ,d gh çdkj ds O;kikj dh vkiwfrZ esa buiqV lsok ij dsoy
20 #i;s ¼800 #- dk 2-5%½ dh lhek rd buiqV VSDl ØsfMV ysus dk gdnkj gksxk u fd 48 #-^^
¼ⅰⅰⅰ½ Øe la[;k 34 ds le{k] d‚ye ¼3½ esa] en ¼IV½ esa] 'kCnksa ^^VksVfylsVj ;k ;k ,sls Dyc esa cqdesdj dh vuqKfIr^^ ds LFkku ij]
'kCn^^ fdlh Dyc esa cqdesdj dh vuqKfIr }kjk ^^ çfrLFkkfir fd;k tk,xk-^
¼IV½ Øe la[;k 34 ds le{k] d‚ye ¼3½ esa] en ¼V½ vkSj mlls lacaf/kr çfof"V;ksa dk yksi fd;k tk,xk -^
¼[k½ vuqca/k esa% lsokvksa ds oxhZdj.k dh ;kstuk]
¼ⅰ½ d‚ye ¼1½ esa Øe la[;k 696 vkSj 698 vkSj mlls lacaf/kr çfof"V;ksa dk yksi fd;k tk,xkA
2- ;g vf/klwpuk 20 vDVwcj] 2023 ls ykxw gksxhA
uksV% ewy vf/klwpuk dks fnYyh ds jkti=] vlk/kkj.k] esa 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 çdkf'kr fd;k x;k Fkk vkSj blesa 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 ls rFkk muds uke ij]
jfoUnz 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.
SARVESH KUMAR
SRIVASTAVA
Digitally signed by SARVESH KUMAR
SRIVASTAVA
Date: 2024.08.20 20:13:48 +05'30'