Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, amends notification No. 5/2017-State Tax, dated June 22, 2017, regarding the Delhi Goods and Services Tax Act, 2017. The amendment inserts a provision that excludes suppliers of metal scrap (falling under Chapters 72 to 81 of the Customs Tariff Act, 1975) from certain aspects of the original notification. This notification comes into effect on October 10, 2024.
Key Points / Main Content:
Amendment to Notification 5/2017-State Tax:
The notification amends the Government of National Capital Territory of Delhi's Notification No. 5/2017-State Tax, dated June 22, 2017.
Exclusion of Metal Scrap Suppliers:
The amendment introduces a provision stating that the original notification will not apply to individuals engaged in the supply of metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975.
Effective Date:
The notification takes effect on October 10, 2024.
Impact Analysis:
Metal Scrap Suppliers:
Impact: Suppliers of metal scrap falling under Chapters 72 to 81 of the Customs Tariff Act, 1975, are excluded from the provisions of the original Notification No. 5/2017-State Tax.
Action Required: Review business practices to ensure compliance with applicable regulations, considering the exclusion from the original notification.
Tax Authorities:
Impact: The amendment changes the scope of enforcement and applicability of the original notification.
Action Required: Update internal guidelines and procedures to reflect the exclusion of metal scrap suppliers and ensure accurate implementation of the amended policy.
Businesses Subject to the Original Notification:
Impact: Businesses other than metal scrap suppliers remain subject to the original Notification No. 5/2017-State Tax.
Action Required: Continue to comply with the provisions of the original notification, as it remains in effect for them.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi, India in 2017.
National Capital Territory of Delhi: A Union Territory of India.
Lieutenant Governor of National Capital Territory of Delhi: The constitutional head of the National Capital Territory of Delhi.
Council: Refers to the council whose recommendations are mentioned in the notification related to amendments in tax regulations.
Customs Tariff Act, 1975: An act related to customs tariffs in India.
Ravinder Kumar: Joint Secretary Finance Expenditure, Government of NCT of Delhi.
Mayapuri, New Delhi: Location of Government of India Press.
Delhi: Location of Controller of Publications.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
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असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 30th June, 2025
No. 24/2024-State Tax
F. No. 3 (10)/Fin.(Exp-I)/2025-26/DS-I/594.—In exercise of the powers conferred by sub-section (2) of
section 23 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital
Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in the
notification of the Government of National Capital Territory of Delhi No. 5/2017-State Tax, dated the 22nd June,
2017 published in the Gazette of NCT of Delhi, Extraordinary, Part IV, vide number F.3(10)/Fin.(Rev-I)/2017-
18/DS-VI/340 dated 22-06-2017, namely:-
In the said notification, after the opening paragraph, the following proviso shall be inserted, namely :-
“ Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal
scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).”.
2. This notification shall come into force with effect from the 10th day of October,2024.
Note:- The principal notification No. 5/2017-State Tax was published in the Gazette of NCT of Delhi, Extraordinary,
Part IV, vide number F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/340 dated 22-06-2017,
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Jt. Secy. (Fin.)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.