Government of NCT Delhi revises state tax rates for services

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:

  1. Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right.
  2. Services by way of job work in relation to manufacture of alcoholic liquor for human consumption
  3. Other manufacturing services; publishing, printing and reproduction services; material recovery services
  4. 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
  5. 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.
  6. 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.

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