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Date: 13-Jun-2024 Category: Extra Ordinary State: Union Government Country: India

Amendment

Issued by Government of The National Capital Territory of Delhi · Finance Department

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Executive Summary & Key Takeaways

What it means

  • The notification No. 19/2023-State Tax (Rate) issued by the Government of National Capital Territory of Delhi amends Notification No. 4/2017-State Tax (Rate).
  • The amendment modifies the entry in column 4 against S.No. 6 of the table in the original notification, concerning entities to which certain tax rates apply.
  • The notification is issued under Section 9(3) of the Delhi Goods and Services Tax Act, 2017, based on the recommendations of the Council.
  • The notification will be effective from October 20, 2023.

Key Changes

  • The entry in column 4 against S.No. 6 in the table of Notification No. 4/2017-State Tax (Rate) is substituted.
  • The new entry reads: “Central Government [excluding Ministry of Railways (Indian Railways) ], State Government, Union territory or a local authority.”
  • This change clarifies the applicability of the tax rate concerning services provided to or by the Central Government, State Government, Union Territory, or a local authority.
  • Specifically, it excludes the Ministry of Railways (Indian Railways) from the general term 'Central Government' in the original notification.

Impact Analysis

Impact on Government Bodies (excluding Railways)

  • Action Item: Finance departments of these entities should review their GST obligations and input tax credit eligibility based on this amendment, especially concerning contracts and agreements effective from October 20, 2023.

Impact on Ministry of Railways (Indian Railways)

  • Action Item: The Ministry of Railways should assess the implications of this exclusion on their GST compliance, including registration requirements, taxability of services, and input tax credit mechanisms. They should also seek clarification from tax authorities if needed.

Impact on Service Providers

  • Action Item: Service providers should update their billing and accounting systems to reflect the changes in GST rates or exemptions applicable to services provided to the specified government entities, effective from October 20, 2023. Review existing contracts to ensure compliance with the updated regulations.

Impact on General Public

  • Action Item: No immediate action is required from the general public. However, awareness of potential changes in service costs due to GST adjustments is advisable.

Key Entities Referenced

Government of National Capital Territory of Delhi: The issuing authority of the notification, responsible for administering the Delhi Goods and Services Tax Act, 2017. Council: The recommending body for the notification, likely referring to the Goods and Services Tax (GST) Council. Ministry of Railways (Indian Railways): Specifically excluded from the definition of 'Central Government' in the context of this notification, implying a different GST treatment. Delhi Goods and Services Tax Act, 2017: The primary legislation under which the notification is issued, governing the levy and collection of GST in Delhi. Notification No. 4/2017-State Tax (Rate): The original notification being amended, concerning the rates of state tax under the Delhi GST Act.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.H-1x9x0x 62024-254804 SG-DLxx-ExG-1ID9E0x6x2x0 24-254804 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 153] दिल्ली, बहृ स्ट्पजतवार, िनू 13, 2024/ज्य ष्े ठ 23, 1946 [रा.रा.रा.क्षे.दि. स.ं 70 No. 153] DELHI, THURSDAY, JUNE 13, 2024/JYAISHTHA 23, 1946 [N. C. T. D. No. 70 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;&I½ foHkkx vf/klwpuk दिल्ली, 13 िनू , 2024 la-&19@2023&jkT; dj ¼nj½ Qk-la- 3 ¼01½@foÙk¼O;;&I½@2024&25@Mh,l&I@468 fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 — dk 03½ dh /kkjk 9 dh mi&/kkjk ¼3½ ds rgr çnÙk 'kfä;kas dk ç;kxs djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] ifj"kn dh flQkfj'kkas ds vk/kkj ij] ,rn~}kjk] bl ljdkj dh vf/klwpuk la[;k 4@2017&jkT; dj ¼nj½] ftls la-Qk-3¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@372] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] [kM 3] mi [kaM ¼i½ es a çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrh gS] ;Fkk %& mä vf/klwpuk esa] rkfydk es]a Øe la[;k 6 ds le{k] d‚ye 4 esa] çfof"V ds fy,] fuEufyf[kr çfof"V çfrLFkkfir dh tk,xh] vFkkZRk~&% ^^ dsæa ljdkj [jsy ea=ky; ¼Hkkjrh; jsyos½ dks NkMs +dj]] jkT; ljdkj] dsæa 'kkflr çn's k ;k ,d LFkkuh; çkf/kdj.k A^^ 3533 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] 2- ;g vf/klwpuk 20 väwcj] 2023 ls ykxw gksxhA uksV% ewy vf/klwpuk la[;k 4@2017&jkT; dj ¼nj½] ftls la-Qk-3¼15½@foÙk ¼jktLo&I½@ 2017&18@Mh,l&VI@372] fnukda 30 twu] 2017] fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV] [kaM 3] mi [kMa ¼i½ ds rgr çdkf'kr fd;k x;k Fkk] vkSj blesa vfare ckj vf/klwpuk la[;k 14@2022&jkT; dj ¼nj½] ftls la-Qk-3¼39½@foÙk¼jktLo&I½@2022&23@Mh,l&I/229] fnukda 21 ekpZ 2023 ds rgr] fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV] [kaM 3] mi [kMa ¼i½ esa çdkf'kr fd;k x;k Fkk] ds }kjk la'kk/s ku fd;k x;k FkkA jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;& I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 13th June, 2024 No. 19/2023-State Tax (Rate) F. No. 3 (01)/Fin.(Exp-I)/2024-25/DS-I/468—The exercise of the powers conferred by sub-section (3) of section 9 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 further amendments in the Government’s Notification No. 4/2017-State Tax (Rate), dated the 30th June, 2017, published in the Delhi Gazette, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3(15)/Fin(Rev-1)/2017-18/DS-VI/372, namely:- In the said notification, in the Table, against S.No.6, in column 4, for the entry, the following entry may be substituted, namely: - “Central Government [excluding Ministry of Railways (Indian Railways) ], State Government, Union territory or a local authority.” 2. This notification shall come into force with effect from the 20th day of October, 2023. Note: - The principal notification No.4/2017-State Tax (Rate), dated the 30thJune, 2017, was published in the Delhi Gazette, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3(15)/Fin(Rev-1)/2017-18/DS- VI/372 and was last amended by notification No.14/2022-State Tax (Rate), dated the 21st March, 2023 published in the Delhi Gazette, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3(39)/Fin(Exp-I)/2022-23/DS-I/229, dated 21st March, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I) 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.

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