Delhi GST notification updates tax rates and input tax credit rules for transport, delivery, and job work services. The Lieutenant Governor amends Notification No.11/2017 to substitute tax rates in the Table effective 22 September 2025, replacing specified entries with rates such as 9%, 2.5%, 0.75% and others for identified service items and inserting provisos that restrict input tax credit where credit on goods and services used in supplying the service has been taken or where upstream suppliers charge tax above the specified rate. The amendment also adds definitions for goods transport agency, multimodal transporter and related terms, and inserts explanations (effective 1 April 2025) clarifying 'premises' and registration amendment as an application for registration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Delhi GST notification updates tax rates and input tax credit rules for transport, delivery, and job work services.
The Lieutenant Governor amends Notification No.11/2017 to substitute tax rates in the Table effective 22 September 2025, replacing specified entries with rates such as 9%, 2.5%, 0.75% and others for identified service items and inserting provisos that restrict input tax credit where credit on goods and services used in supplying the service has been taken or where upstream suppliers charge tax above the specified rate. The amendment also adds definitions for goods transport agency, multimodal transporter and related terms, and inserts explanations (effective 1 April 2025) clarifying 'premises' and registration amendment as an application for registration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
