The Governor of the National Capital Territory of Delhi vide notification dated 10th March, 2022 has revised the rate of state tax for following services:
- Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right.
- Services by way of job work in relation to manufacture of alcoholic liquor for human consumption
- Other manufacturing services; publishing, printing and reproduction services; material recovery services
- Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet
- Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League.
- Multimodal Transport of goods from a place in India to another place in India
This notification shall come into force with effect from the 1st day of October, 2021.