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Core Purpose

Notification under sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 amending Notification No. 13/2017-State Tax (Rate) to include the Ministry of Railways within certain reverse-charge provisions.

Detailed Summary

Notification No. 14/2023-State Tax (Rate) dated 28th August 2024 (No. F.3(08)/Fin.(Exp-I)/2024-25/DS-I/714), issued by the Finance (Expenditure-I) Department, Government of the National Capital Territory of Delhi, under sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) on the recommendations of the Council, amends Notification No. 13/2017-State Tax (Rate) dated 30th June 2017 (F.3(15)/Fin(Rev-I)/2017-18/DS-VI/379, as last amended by Notification No. 08/2023-State Tax (Rate) dated 7th February 2024) by inserting, against serial number 5 in column (2) item (2) sub-item (i), the words 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts', and by inserting, against serial number 5A in column (2), the words '[excluding the Ministry of Railways (Indian Railways)]' after 'Services supplied by the Central Government'; the amendment comes into force with effect from 20th October 2023; signed by Ravinder Kumar, Deputy Secretary (Exp.-I), by order of the Lieutenant Governor of the National Capital Territory of Delhi.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-29082024-256719 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 221] DELHI, WEDNESDAY, AUGUST 28, 2024/BHADRA 6, 1946 [N. C. T. D. No. 166 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 28th August, 2024 No. 14/2023-State Tax (Rate) No. F. 3 (08)/Fin.(Exp-I)/2024-25/DS-I/714.—In exercise of the powers conferred by sub-section (3) of section 9 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 further amendments in the Government's Notification No.13/2017-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/379, dated 30th June, 2017, namely:- In the said notification, in the Table, - (i) against serial number 5, in column (2), in item (2), in sub-item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)"shall be inserted; (ii) against serial number 5A, in column (2), after the words "Services supplied by the Central Government", the words and brackets “[excluding the Ministry of Railways (Indian Railways)]" shall be inserted. 2. This notification shall come into force with effect from the 20thday of October, 2023. Note: - The principal notification no. 13/2017 -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/379, dated 30th June, 2017 and was last amended vide notification no. 08/2023 -State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.03(23)/Fin.(Exp- I)/2023-24/DS-I/121, dated 07th February, 2024. By Order and in the Name of the v Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I)

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