Amendment in Notification

GOVERNMENT OF INDIA SG-DL-E-21112024-258791 EXTRAORDINARY PART IV I fnYyh] 20 uoEcj] 2024 mä vf/klwpuk esa] lkj.kh esa] & 7493 DG/2024 (1) DELHI GAZETTE : EXTRAORDINARY PART IV] | ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ | |---|---|---|---|---| | Þ9b Z | v/;k; 99 | jys ea=ky; ¼Hkkjrh; jsy½ }kjk O;fä;ksa dk s fuEufyf[kr ek/;e ls çnku dh tkus okyh lsok, a & ¼d½ IysVQ‚eZ fVdVkas dh fcØh ¼[k½ fjVk;fjxa :e@çrh{kk d{kks a dh lqfo/kk; ¼x½ Dykds :e lsok,a ¼?k½ cSVjh pkfyr dkj lsok,aA | 'kUw ; | 'kUw ; | | 9,Q | v/;k; 99 | jys ea=ky; ¼Hkkjrh; jsy½ ds v/khu ,d tkus @eaMy }kjk jys ea=ky; ¼Hkkjrh; jys ½ ds v/khu nwljs tkus @eaMy dk s çnku dh tkus okyh lsok,Aa | 'kUw ; | 'kUw ; | | 9th | v/;k; 99 | jys ea=ky; ¼Hkkjrh; jsy½ dks fo'k"s k ç;kts u okguks a ¼,lihoh½ }kjk fj;k;r vof/k ds nkSjku muds }kjk fufeZr vkSj LokfeRo okyh volajpuk dk mi;ksx dju s dh vuqefr nsus ds ek/;e ls jsy ea=ky; ¼Hkkjrh; jys ½ dks çnku dh tku s okyh lsok,a rFkk jys ea=ky; ¼Hkkjrh; jsy½ }kjk fj;k;r vof/k ds nkSjku ,lihoh }kjk fufeZr vkSj LokfeRo okyh mä volajpuk ds lac/a k es a ,lihoh dks çnku dh tkus okyh j[kj[kko dh lsok,aA | 'kUw ; | 'kUw ; | c½ Øe la[;k 12 esa]& ¼d½ Nk= vkoklksa esa Nk=ksa ds fy, vkokl lsok,aA | ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ | |---|---|---|---|---| | Þ12v | 'kh"kZd 9963 | vkokl lsokvks a 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 uCc s fnukas dh U;wure fujra j vof/k ds fy, vkifwrZ dh tkrh gksA | 'kUw ; | 'kUw ;^^- | I [PART IV DELHI GAZETTE : EXTRAORDINARY 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 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) and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH YADAVA NATH YADAVA Date: 2024.11.21 14:45:03 +05'30'