Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020

The Delhi Government has notified Delhi Goods and Services (Seventh Amendment) Rules, 2020 on July 07, 2021, effective from April 01, 2021. The Delhi Goods and Services (Seventh Amendment) Rules, 2020 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner:

 

S.No. Section under which composition levy is opted Category of registered persons Rate of Tax
1 (1A) (2) (3)
1. Sub-sections (1) and (2) of section 10 Manufacturers, other than manufactures of such goods as may be notified by the Government half per cent of the turnover

in the State or Union territory.

2. Sub-sections (1) and (2) of section 10 Suppliers making supplies referred to

in clause (b) of paragraph 6 of

Schedule II

two and a half per cent. of

the turnover in the State or

Union territory

3. Sub-sections (1) and (2) of section

10

Any other supplier eligible for

composition levy under sub-sections

(1) and (2) of section 10

half per cent of the turnover

of taxable supplies of goods

and services in the State or

Union territory

4. Sub-section (2A) of section 10 Registered persons not eligible under

the composition levy under subsections

(1) and (2), but eligible to opt

to pay tax under sub-section (2A), of

section 10.

three per cent of the

turnover of taxable supplies

of goods and services in the

State or Union territory.


*Tanvi Singh, Editorial Assistant has put this story together.

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