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Date: 27-Mar-2023 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. 15/2022-State Tax (Rate) issued by the Government of National Capital Territory of Delhi, effective from January 1, 2023, amends Notification No. 12/2017-State Tax (Rate).
  • The amendment provides clarification regarding GST exemption on renting of residential dwellings to registered persons, specifically proprietorship concerns where the proprietor rents the dwelling in their personal capacity for residential use and the rent is paid from their personal account.
  • The notification also omits S. No. 23A from the original notification.

Key Changes

  • Insertion of an explanation under S. No. 12 clarifying that GST exemption on renting of residential dwellings applies when a registered person, being a proprietor, rents a residential dwelling in their personal capacity for use as their own residence, and the rent is paid from their own account, not from the proprietorship concern.
  • Omission of S. No. 23A from the original notification No. 12/2017-State Tax (Rate).
  • The changes are effective from January 1, 2023.

Impact Analysis

Impact on Registered Persons (Proprietors)

  • Action Item: Proprietors should ensure that rental agreements and payment records clearly reflect that the residential dwelling is rented in their personal capacity and payments are made from their personal accounts to avail the GST exemption.

Impact on Landlords

  • Action Item: Landlords should verify the tenant's GST registration status and obtain a declaration confirming that the property is being rented in the tenant's personal capacity and not for business purposes.

Impact on Tax Authorities

  • Action Item: Issue guidelines and conduct awareness programs to educate taxpayers and tax officials about the revised rules and conditions for GST exemption on renting of residential dwellings to registered persons.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: The governing law for GST in the National Capital Territory of Delhi. Notification No. 12/2017-State Tax (Rate): The principal notification being amended, originally published on June 30, 2017. Notification No. 04/2022-State Tax (Rate): The notification that last amended the principal notification No. 12/2017-State Tax (Rate), published on October 4, 2022. GST Council: The governing body that makes recommendations on GST rates, exemptions, and other related matters. Lieutenant Governor of National Capital Territory of Delhi: The authority issuing the notification on the recommendations of the GST Council.
Official Source Record View Original Source →
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रजजस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.-GअID.-H2x7xx0 32023-244720 SG-DLxx-ExG-2ID7E0x3x2x0 23-244720 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 104] ददल्ली, सोमिार, माच च27, 2023/चत्रै 6, 1945 [रा.रा.रा.क्ष.ेदद. स.ं 581 No. 104] DELHI, MONDAY, MARCH 27, 2023/CHAITRA 6, 1945 [N. C. T. D. No.581 भाग IV PART IV राष्ट्रीय राजधानी राज्य क्षत्रे ददल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI जित्त (व्यय-I) जिभाग अजधसचू ना ददल् ली, 27 माचच, 2023 स.ं 15/2022-राज्य कर (दर) स.ं फा. 03(40 )/जित्त(व्यय-I)/2022-23/डीएस-I/255.—ददल्ली माल एिं सेिा कर अजधजनयम, 2017 (2017 का 03) की धारा 9 की उपधारा (3) और उपधारा (4), धारा 11 की उपधारा (1) और उपधारा (3), धारा 15 की उपधारा (5) और धारा 148 के तहत प्रदत्त िजियों का प्रयोग करत े हुए, राष्ट्रीय राजधानी क्षत्रे ददल्ली के उपराज्यपाल, इस बात स े सतं ुष्ट होते हुए दक ऐसा करना जनजहत म ें आिश्यक ह ै और जीएसटी पररषद की जसफाररिों के आधार पर, एतद्दिारा, इस सरकार की अजधसूचना संख्या 12/2017-राज्य कर (दर), जजसे स.ं फा. 03(15)/जित्त(राजस्ट्ि-I)/2017- 18/डीएस-VI/380,ददनांक 30 जून, 2017 के ददल्ली के राजपत्र, असाधारण के भाग-IV म ें प्रकाजित दकया गया था, म ें और आग े भी जनम्नजलजखत संिोधन करते ह।ैं यथााः- उक्त अजधसूचना म,ें- (I) क्रम संख्या 12 के समक्ष, कॉलम (3) म,ें प्रजिजष्ट के बाद, जनम्नजलजखत स्ट्पष्टीकरण को अन्ताःस्ट्थाजपत दकया जाएगा, यथााः - 2021 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] "स्ट्पष्टीकरणाः- इस प्रजिजष्ट के तहत छूट के प्रयोजन के जलए, एक पंजीकृत व्यजि को ररहायिी आिास दकराए पर देन े के माध्यम स े दी जान े िाली सेिाए ं िाजमल होंगी जहााँ दक - ऐसा पंजीकृत व्यजि जो स्ट्ित्िधारी समुत्थान का स्ट्ित्िधारी ह ै और दकसी ररहायिी आिास को अपनी व्यजिगत क्षमता म ें अपन े जनिास के रूप म ें उपयोग करन े के जलए दकराए पर लते ा ह;ै और इस तरह का दकराया उसके अपने खाते पर ह ैऔर जजसका स्ट्ित्िधारी समुत्थान का कोई संबंध नहीं ह।ै "; (II) क्रम संख्या 23क और उसस े संबंजधत प्रजिजष्टयों का लोप दकया जाएगा। 2. यह अजधसूचना 01 जनिरी, 2023 स े प्रभािी होगी। नोट : प्रधान अजधसूचना सखं या 12/2017-राज्य कर (दर) को स.ं फा. 03(15)/जित्त(राजस्ट्ि-I)/2017-18/डीएस- VI/380, ददनांक 30 जून, 2017, के तहत ददल्ली के राजपत्र, असाधारण के भाग-IV म ें प्रकाजित दकया गया था, और इसम ें अंजतम बार अजधसूचना सख्ं या 04/2022-राज्य कर (दर), स.ं फा. 03(16)/जित्त(व्यय-I)/2022-2023/डीएस-I/793 ददनांक 04 अक्टूबर, 2022, के तहत प्रकाजित, के द्वारा संिोधन दकया गया था। राष्ट्रीय राजधानी क्षत्रे ददल्ली के उपराज्यपाल के आदेि स ेतथा उनके नाम पर रजिन्र कुमार, उप सजचि (व्यय-I) FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 27th March, 2023 No. 15/2022-State Tax (Rate) No. F. 3 (40)/Fin.(Exp-I)/2022-23/DS-I/255.—In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) and (3) of section 11, sub-section (5) of section 15 and section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments , further to amend this Government’s Notification, No. 12/2017-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3 (15)/Fin(Rev-I)/2017-18/DS-VI/380, dated the 30th June, 2017, namely:— In the said notification, (i) againstS. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely: - “Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, – (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern.”; (ii) S. No. 23A and the entries relating thereto, shall be omitted. 2. This notification shall come into force with effect from the 01stday of January, 2023. Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017- 18/DS-VI/380, dated the 30th June, 2017 and last amended by notification No. 04/2022-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3 (16)/Fin.(Exp-I)/2022-23/DS-I/793, dated the 4th October, 2022. 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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