7493 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
I
fnYyh] 20 uoEcj] 2024
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.—fnYyh eky ,oa lsokdj vf/kfu;e] 2017
¼2017 dk 03½ dh /kkjk 9 dh mi&/kkjk ¼3½ vkSj ¼4½] /kkjk 11 dh mi&/kkjk ¼1½] /kkjk 15 dh mi&/kkjk ¼5½ vkSj
/kkjk 148 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls larq"V
gksus ij fd ,slk djuk tufgr esa vko';d gS] ifj"kn dh flQkfj'kksa ij] bl ljdkj dh vf/klwpuk la[;k
12@2017&jkT; dj ¼nj½] ftls fnYyh ds jkti=] vlk/kkj.k] Hkkx IV esa la[;k
¼15½@foÙk¼jktLOk&
I½@2017&18@Mh,l&VI@380] fnukad 30 twu] 2017 ds rgr çdkf'kr fd;k x;k gS] esa fuEufyf[kr la'kks/ku
djrs gSa vFkkZRk%&
mä vf/klwpuk esa] lkj.kh esa] &
¼v½ Øe la[;k 9Mh vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr] fuEufyf[kr Øe la[;k vkSj çfof"V;ka Mkyh
tk,axh] vFkkZRk% &
सं. 290]
दिल्ली, बुधवार, नवम् बर 20, 2024/कार्तिक 29, 1946
[रा.रा.रा.क्षे.दि. सं. 255
No. 290]
DELHI, WEDNESDAY, NOVEMBER 20, 2024/KARTIKA 29, 1946
[N. C. T. D. No. 255
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-21112024-258791
SG-DL-E-21112024-258791
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼1½
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v/;k;
99
jsy ea=ky; ¼Hkkjrh; jsy½ }kjk O;fä;ksa dks fuEufyf[kr ek/;e ls çnku dh tkus
okyh lsok,a &
¼d½ IysVQ‚eZ fVdVksa dh fcØh
¼[k½ fjVk;fjax :e@çrh{kk d{kksa dh lqfo/kk;
¼x½ Dyksd :e lsok,a
¼?k½ cSVjh pkfyr dkj lsok,aA
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9,Q
v/;k;
99
jsy ea=ky; ¼Hkkjrh; jsy½ ds v/khu ,d tksu@eaMy }kjk jsy ea=ky; ¼Hkkjrh;
jsy½ ds v/khu nwljs tksu@eaMy dks çnku dh tkus okyh lsok,aA
'kwU; 'kwU;
9th
v/;k;
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jsy ea=ky; ¼Hkkjrh; jsy½ dks fo'ks"k ç;kstu okguksa ¼,lihoh½ }kjk fj;k;r vof/k
ds nkSjku muds }kjk fufeZr vkSj LokfeRo okyh volajpuk dk mi;ksx djus dh
vuqefr nsus ds ek/;e ls jsy ea=ky; ¼Hkkjrh; jsy½ dks çnku dh tkus okyh lsok,a
rFkk jsy ea=ky; ¼Hkkjrh; jsy½ }kjk fj;k;r vof/k ds nkSjku ,lihoh }kjk fufeZr
vkSj LokfeRo okyh mä volajpuk ds laca/k esa ,lihoh dks çnku dh tkus okyh
j[kj[kko dh lsok,aA
'kwU; 'kwU;
c½ Øe la[;k 12 esa]&
¼i½ d‚ye ¼2½ esa] 'kCn vkSj vad Þ'kh"kZd 9963 ;kß dks gVk fn;k tk,xk;
¼ii½ d‚ye ¼3½ esa] Li"Vhdj.k dks mlds Li"Vhdj.k 1 ds :i esa Øekafdr fd;k tk,xk] vkSj Li"Vhdj.k 1 dks
bl çdkj iqu% Øekafdr djus ds ckn] fuEufyf[kr Li"Vhdj.k Mkyk tk,xk] vFkkZRk%&
ÞLi"Vhdj.k 2-& bl çfof"V esa fufgr dqN Hkh ykxw ugha gksxk&
¼d½ Nk= vkoklksa esa Nk=ksa ds fy, vkokl lsok,aA
¼[k½ Nk=koklksa] f'kfojksa] isbax xsLV vkoklksa vkSj blh çdkj ds vU; LFkkuksa }kjk çnku dh tkus okyh vkokl
lsok,aA^^
¼x½ Øe la[;k 12 vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr fuEufyf[kr Øe la[;k vkSj çfof"V;ka Mkyh tk,axh]
vFkkZRk% &
¼1½
¼2½
¼3½
¼4½
¼5½
Þ12v
'kh"kZd
9963
vkokl lsokvksa dh vkiwfrZ ftldk vkiwfrZ ewY; çfr O;fä çfr ekg chl
gtkj #i;s ls de ;k mlds cjkcj gS] c'krsZ fd vkokl lsok uCcs fnuksa
dh U;wure fujarj vof/k ds fy, vkiwfrZ dh tkrh gksA
'kwU;
'kwU;^^-
eq[; vf/klwpuk fnYyh ds jkti=] vlk/kkj.k esa vf/klwpuk la[;k 12@2017&jkT; dj ¼nj½ ds rgr
çdkf'kr dh xbZ Fkh] tks fnYyh ds jkti=] vlk/kkj.k] Hkkx IV esa la[;k la Qk-3¼15½@foÙk ¼jktLo&
VI½@2017&18@Mh,l&VI@380] fnukad 30 twu] 2017 dks çdkf'kr gqbZ Fkh vkSj vafre ckj vf/klwpuk
la[;k 13@2023&jkT; dj ¼nj½] la[;k la Qk- 3¼06½@foÙk ¼O;;&I½@2024&25@Mh,l&I@705] fnukad
22&08&2024 ds }kjk la'kksf/kr dh xbZ FkhA
राष्ट्रीय रािधानी क्षेत्र दिल्ली के उप-राज्यपाल
के आिेि से तथा उनके नाम पर,
I
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 20th November, 2024
No. 04/2024-State Tax (Rate)
F. No. 3(15)/Fin.(Exp-I)/2024-25/DS-I/994.—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 amendment in this Government’s Notification, No.12/2017- State Tax (Rate), 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, in the Table,—
(A) after serial number 9D and the entries relating thereto, the following serial numbers and entries shall be
inserted, namely:—
(1)
(2)
(3)
(4)
(5)
“9E
Chapter 99
Services provided by Ministry of Railways (Indian Railways) to
individuals by way of –
(a) sale of platform tickets;
(b) facility of retiring rooms/waiting rooms;
(c) cloak room services;
(d) battery operated car services.
Nil
Nil
9F
Chapter 99
Services provided by one zone/division under Ministry of Railways
(Indian Railways) to another zone(s)/division(s) under Ministry of
Railways (Indian Railways).
Nil
Nil
9G
Chapter 99
Services provided by Special Purpose Vehicles (SPVs) to Ministry of
Railways (Indian Railways) by way of allowing Ministry of Railways
(Indian Railways) to use the infrastructure built and owned by them
during the concession period against consideration and services of
maintenance supplied by Ministry of Railways (Indian Railways) to SPVs
in relation to the said infrastructure built and owned by the SPVs during
the concession period against consideration.
Nil
Nil”;
(B) in serial number 12,-
(i) in column (2), the words and figures “Heading 9963 or” shall be omitted;
(ii) in column (3), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 so
re-numbered, the following Explanation shall be inserted, namely:—
“Explanation 2.—Nothing contained in this entry shall apply to-
(a) accommodation services for students in student residences;
(b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.”;
(C) after serial number 12 and the entries relating thereto, the following serial number and entries shall be
inserted, namely:—
(1)
(2)
(3)
(4)
(5)
“12A
Heading 9963
Supply of accommodation services having value of supply less than or
equal to twenty thousand rupees per person per month provided that the
accommodation service is supplied for a minimum continuous period of
ninety days.
Nil
Nil”.
Note: The principal notification was published in the Gazette of Delhi, Extraordinary, vide notification No. 12/2017 -
State Tax (Rate), 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. 13/2023 - State Tax
(Rate), vide number F. 3(06)/Fin.(Exp-I)/2024-25/DS-I/705 dated the 22-08-2024.
By Order and in the Name of the Lt. Governor
of the 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.
GORAKHA NATH
YADAVA
Digitally signed by GORAKHA
NATH YADAVA
Date: 2024.11.21 14:45:03 +05'30'