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Date: 20-Nov-2024 Category: Extra Ordinary State: Union Government Country: India

Amendment in Notification

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

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Executive Summary & Key Takeaways

What it means

  • This gazette notification, No. 04/2024-State Tax (Rate), issued by the Government of the National Capital Territory of Delhi, amends the existing Notification No. 12/2017- State Tax (Rate) regarding Goods and Services Tax (GST).
  • The amendment primarily introduces exemptions for certain services provided by the Ministry of Railways and clarifies the scope of accommodation service exemptions.

Key Changes

  • Exemption for Railway Services: The notification introduces a zero-rated GST for specific services provided by the Ministry of Railways (Indian Railways). This includes sale of platform tickets, services of retiring rooms/waiting rooms, cloak room services, and battery-operated car services.
  • Inter-Railway Services Exemption: Services provided by one zone/division of Indian Railways to another zone/division are also exempted from GST.
  • SPV Railway Infrastructure Services Exemption: Services provided by Special Purpose Vehicles (SPVs) to the Ministry of Railways for using infrastructure built and owned by them during the concession period are exempted from GST. This exemption also applies to maintenance services provided by the Ministry of Railways to SPVs related to such infrastructure.
  • Accommodation Services Clarification: The notification clarifies that the exemption for accommodation services does not apply to student residences, hostels, camps, paying guest accommodations, and similar establishments.
  • New Accommodation Services Exemption: A new exemption is introduced for accommodation services with a value of supply less than or equal to twenty thousand rupees per person per month, provided the service is for a minimum continuous period of ninety days.

Impact Analysis

Ministry of Railways

  • Positive Impact: The exemption on services from SPVs for infrastructure usage and related maintenance will reduce the cost of infrastructure management and development.

Special Purpose Vehicles (SPVs)

  • Positive Impact: The exemption on maintenance services provided by the Ministry of Railways to SPVs will further reduce costs.

Individuals/Passengers

  • No Impact: The cost of platform tickets, retiring rooms, cloak rooms and battery car services will not be impacted by this notification.

Accommodation Service Providers

  • Positive Impact: Accommodation service providers offering long-term stays (90 days or more) at a value of supply less than or equal to twenty thousand rupees per person per month will benefit from the new exemption.

Action Items

  • All stakeholders should review the gazette notification in detail to ensure full compliance with the changes.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: The primary legislation governing GST in Delhi, under which this notification is issued. Ministry of Railways (Indian Railways): The government body responsible for the railway network in India, which is directly impacted by the exemptions. Special Purpose Vehicles (SPVs): Entities created for specific infrastructure projects, often in collaboration with the Ministry of Railways. Notification No. 12/2017- State Tax (Rate): The original notification being amended by this gazette. Notification No. 13/2023 - State Tax (Rate): The last notification that amended the original Notification No. 12/2017- State Tax (Rate)
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.एxxलxG.-IअD.H-x2x1x1 12024-258791 SG-DLxx-ExG-2ID1E1x1x2x0 24-258791 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 290] दिल्ली, बधु वार, नवम् बर 20, 2024/कार्तकि 29, 1946 [रा.रा.रा.क्षे.दि. स.ं 255 No. 290] DELHI, WEDNESDAY, NOVEMBER 20, 2024/KARTIKA 29, 1946 [N. C. T. D. No. 255 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 20 uoEcj] 2024 I I .—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi&/kkjk ¼3½ vkSj ¼4½] /kkjk 11 dh mi&/kkjk ¼1½] /kkjk 15 dh mi&/kkjk ¼5½ vkSj /kkjk 148 }kjk çnÙk 'kfä;kas dk ç;kxs djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls larq"V gksus ij fd ,ls k djuk tufgr es a vko';d gS] ifj"kn dh flQkfj'kksa ij] bl ljdkj dh vf/klwpuk la[;k 12@2017&jkT; dj ¼nj½] ftls fnYyh ds jkti=] vlk/kkj.k] Hkkx IV es a la[;k ¼15½@foÙk¼jktLOk& I½@2017&18@Mh,l&VI@380] fnukad 30 twu] 2017 ds rgr çdkf'kr fd;k x;k gS] esa fuEufyf[kr la'kk/s ku djr s gSa vFkkZRk%& mä vf/klwpuk esa] lkj.kh eas] & ¼v½ Øe la[;k 9Mh vkSj mlls lacaf/kr çfof"V;ks a ds i'pkr] fuEufyf[kr Øe la[;k vkSj çfof"V;k a Mkyh tk,axh] vFkkZRk% & 7493 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼1½ ¼2½ ¼3½ ¼4½ ¼5½ Þ9b Z v/;k; jys ea=ky; ¼Hkkjrh; jsy½ }kjk O;fä;ksa dk s fuEufyf[kr ek/;e ls çnku dh tkus 'kUw ; 'kUw ; 99 okyh lsok, a & ¼d½ IysVQ‚eZ fVdVkas dh fcØh ¼[k½ fjVk;fjxa :e@çrh{kk d{kks a dh lqfo/kk; ¼x½ Dykds :e lsok,a ¼?k½ cSVjh pkfyr dkj lsok,aA v/;k; jys ea=ky; ¼Hkkjrh; jsy½ ds v/khu ,d tkus @eaMy }kjk jys ea=ky; ¼Hkkjrh; 'kUw ; 'kUw ; 9,Q 99 jys ½ ds v/khu nwljs tkus @eaMy dk s çnku dh tkus okyh lsok,Aa 9th v/;k; jys ea=ky; ¼Hkkjrh; jsy½ dks fo'k"s k ç;kts u okguks a ¼,lihoh½ }kjk fj;k;r vof/k 'kUw ; 'kUw ; 99 ds nkSjku muds }kjk fufeZr vkSj LokfeRo okyh volajpuk dk mi;ksx dju s dh vuqefr nsus ds ek/;e ls jsy ea=ky; ¼Hkkjrh; jys ½ dks çnku dh tku s okyh lsok,a rFkk jys ea=ky; ¼Hkkjrh; jsy½ }kjk fj;k;r vof/k ds nkSjku ,lihoh }kjk fufeZr vkSj LokfeRo okyh mä volajpuk ds lac/a k es a ,lihoh dks çnku dh tkus okyh j[kj[kko dh lsok,aA c½ Øe la[;k 12 esa]& ¼i½ d‚ye ¼2½ eas] 'kCn vkSj vda Þ'kh"kZd 9963 ;kß dks gVk fn;k tk,xk; ¼ii½ d‚ye ¼3½ eas] Li"Vhdj.k dks mlds Li"Vhdj.k 1 ds :i esa Øekafdr fd;k tk,xk] vkSj Li"Vhdj.k 1 dks bl çdkj iqu% Øekfadr dju s ds ckn] fuEufyf[kr Li"Vhdj.k Mkyk tk,xk] vFkkZRk%& ÞLi"Vhdj.k 2-& bl çfof"V es a fufgr dqN Hkh ykxw ugh a gksxk& ¼d½ Nk= vkoklks a esa Nk=ksa ds fy, vkokl lsok,aA ¼[k½ Nk=koklksa] f'kfojks]a ibs ax xsLV vkoklksa vkSj blh çdkj ds vU; LFkkuks a }kjk çnku dh tku s okyh vkokl lsok,Aa ^^ ¼x½ Øe la[;k 12 vkSj mlls lacaf/kr çfof"V;ks a ds i'pkr fuEufyf[kr Øe la[;k vkSj çfof"V;k a Mkyh tk,axh] vFkkZRk% & ¼1½ ¼2½ ¼3½ ¼4½ ¼5½ Þ12v 'kh"kZd vkokl lsokvks a dh vkiwfrZ ftldk vkiwfrZ ewY; çfr O;fä çfr ekg chl 'kUw ; 'kUw ;^^- 9963 gtkj #i;s ls de ;k mlds cjkcj gS] c'krsZ fd vkokl lsok uCc s fnukas dh U;wure fujra j vof/k ds fy, vkifwrZ dh tkrh gksA eq[; vf/klwpuk fnYyh ds jkti=] vlk/kkj.k esa vf/klwpuk la[;k 12@2017&jkT; dj ¼nj½ ds rgr çdkf'kr dh xbZ Fkh] tks fnYyh ds jkti=] vlk/kkj.k] Hkkx IV es a la[;k la Qk-3¼15½@foÙk ¼jktLo& VI½@2017&18@Mh,l&VI@380] fnukad 30 twu] 2017 dks çdkf'kr gqbZ Fkh vkSj vfare ckj vf/klwpuk la[;k 13@2023&jkT; dj ¼nj½] la[;k la Qk- 3¼06½@foÙk ¼O;;&I½@2024&25@Mh,l&I@705] fnukda 22&08&2024 ds }kjk la'kksf/kr dh xbZ FkhA राष्ट्रीय रािधानी क्षेत्र दिल्ली के उप-राज्यपाल के आिेि स े तथा उनके नाम पर, I[PART IV DELHI GAZETTE : EXTRAORDINARY 3 FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 20th November, 2024 No. 04/2024-State Tax (Rate) F. No. 3(15)/Fin.(Exp-I)/2024-25/DS-I/994.—In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) 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 further amendment in 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, in the Table,— (A) after serial number 9D and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:— (1) (2) (3) (4) (5) “9E Chapter 99 Services provided by Ministry of Railways (Indian Railways) to Nil Nil individuals by way of – (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services. 9F Chapter 99 Services provided by one zone/division under Ministry of Railways Nil Nil (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways). 9G Chapter 99 Services provided by Special Purpose Vehicles (SPVs) to Ministry of Nil Nil”; Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration. (B) in serial number 12,- (i) in column (2), the words and figures “Heading 9963 or” shall be omitted; (ii) in column (3), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 so re-numbered, the following Explanation shall be inserted, namely:— “Explanation 2.—Nothing contained in this entry shall apply to- (a) accommodation services for students in student residences; (b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.”; (C) after serial number 12 and the entries relating thereto, the following serial number and entries shall be inserted, namely:— (1) (2) (3) (4) (5) “12A Heading 9963 Supply of accommodation services having value of supply less than or Nil Nil”. equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days. Note: The principal notification was published in the Gazette of Delhi, 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 vide notification No. 13/2023 - State Tax (Rate), vide number F. 3(06)/Fin.(Exp-I)/2024-25/DS-I/705 dated the 22-08-2024. 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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