Notification, 2021

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (EXPENDITURE-I) DEPARTMENT

Notification No. 04/2021— State Tax (Rate) Dated: The 18 November,2021

No. F.3(122)/Fin.(Exp-I)/2021-22/DS-I/ 3)4- - 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 the National ’ Capital Territory of Delhi, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No.11/2017- State Tax (Rate), dated the 30" June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(15 )/Fin(Revy-I)/2017-18/DS-V1I/381, dated the 30" June, 2017, namely:- 2s In the said notification, in the Table, in serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, - “ Provided that during the period beginning from the 14 June, 2021 and ending with the 30 September, 2021, the State tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.’’;

By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (Ravinder Kumar) No. F.3(122)/Fin.(Exp-I)/2021-22/DS-I/ 3 14 Dated: The 18 November,2021 Copy forwarded for information to:-

1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.

2. The Additional Chief Secretary (GAD), Govt of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.

3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi.

4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I-P. Estate, New Delhi.

5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I. P. Estate, New Delhi.

6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I. P. Estate, New Delhi.

7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi

8. Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi.

9. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New elhi.

1l¥ Website.

2. Guard File. ; Lie (Ravinder Kumar) Note: - The principal notification No. 11/2017 - State Tax (Rate), dated the 30% June, 2017 was published in the Gazette of Delhi, Extraordinary, Part-IV vide No. F.3(15)/Fin(Rev- 1/2017-18/DS-VI/381, dated the 30" June, 2017 and was last amended by notification No. 02/2021 - State Tax (Rate), dated the 16" November, 2021 vide No. F.3(110)/Fin.(Exp- IV)/2021-22/DS-IV/306, dated the 16" November, 2021.

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017