Seeks to amend Notification No. 11/2017- State Tax (Rate), dated the 30thJune, 2017

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....t 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 (Revenue-I), No.11/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide noF.3(15)/Fin(Rev-I)/2017-18/DS-VI/ 381, dated the 30thJune, 2017, namely:- In the said notification, in the Table, - (a) against serial number 7, in column (3)- a. for item (i), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink....

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....ilways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]"; (b) in items (ii), (vi) and (viii),- a. for the words "declared tariff" wherever they occur, the words "value of supply" shall be substituted; b. the Explanation shall be omitted; (c) for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at E....