TaxTMI 
TaxTMI 
Amendment in Notification No. 11/2017-State Tax (Rate), dated the 30th June, 2017
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....ublic interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of this Government issued vide No. 11/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017, namely:- In the said notification, - (A) in the Table, - (I) against serial number 3, in column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted; (b) against items (vii) and (x), for the entry in column (4), the entry "6" shall be substituted; (c) in item (xii)....
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....ervices supplied by it; 2.5 The 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) GTA exercises the option to itself pay GST on services supplied by it. 2.5 (1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service.[Please refer to Explanation No. (iv)] (2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V on or before the 15th March of the preceding Financial Year: Provided that the option ....
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....; (b) in item (iii), after the brackets and figure "(i)", the brackets and figures ", (ia)" shall be inserted; (VI) against serial number 11, in column (3), for items (i) and (ii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "Supporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. 9 -"; (VII) against serial number 15, in column (3), - (a)item (i) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted; (b) in item (vii), the brackets and ....
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....t media' means, - (i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (xxxviii) 'clinical establishment' means, - a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a pl....
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....d by us during the financial year...............under forward charge in accordance with section 9(1) of the DGST Act, 2017 and to comply with all the provisions of the DGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both; 2. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised. Legal Name: - GSTIN: - PAN No. Signature of Authorised representative: Name of Authorised Signatory: Full Address of GTA: (Dated acknowledgment of jurisdictional GST Authority) Note: The last date f....