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Core Purpose

Notification amending Notification No. 52/2018-State Tax dated 2nd September, 2019 under sub-section (1) of section 52 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), to reduce the prescribed tax collection at source (TCS) rate.

Detailed Summary

The Finance (Expenditure-I) Department, Government of the National Capital Territory of Delhi, issued Notification No. 15/2024-State Tax (F. No. 3(16)/Fin.(Exp-I)/2024-25/DS-I/993) dated 20th November, 2024, exercising powers under sub-section (1) of section 52 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), on the recommendations of the GST Council, to amend Notification No. 52/2018-State Tax dated 2nd September, 2019 (issued vide F.3(21)/Fin.(Rev-I)/2019-20/DS-VI/386 dated 02-09-2019 and published in the Gazette of NCT of Delhi, Extraordinary, Part IV); the amendment substitutes the words "half per cent." with the figure and word "0.25 per cent." in the said notification, thereby reducing the applicable tax collection at source rate, and the amendment is deemed to have come into force with effect from 10th July, 2024; the notification was issued by order and in the name of the Lieutenant Governor of the National Capital Territory of Delhi and signed by Ravinder Kumar, Deputy Secretary (Exp.-I).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-22112024-258818 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 291] DELHI, WEDNESDAY, NOVEMBER 20, 2024/KARTIKA 29, 1946 [N. C. T. D. No. 256 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 20th November, 2024 No. 15/2024-State Tax F. No. 3 (16)/Fin.(Exp-I)/2024-25/DS-I/993.—In exercise of the powers conferred by sub section (1) of section 52 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of National Capital Territory of Delhi No. 52/2018-State Tax, dated the 02nd September, 2019 published in the Gazette of NCT of Delhi, Extraordinary, Part IV, vide number F.3(21)/Fin. (Rev-I)/2019-20/DS-VI/386 dated 02-09-2019, namely:- In the said notification, for the words "half per cent.", the figure and word "0.25 per cent." shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 10th day of July, 2024. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi RAVINDER KUMAR, Dy. Secy. (Exp.-I)

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