Home India Government of The National Capital Territory of Delhi Amendment in Notification State Tax...
Date: 26-May-2023 Category: Extra Ordinary State: Union Government Country: India

Amendment in Notification State Tax

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 clarifies the definition of 'educational institution' under the Delhi Goods and Services Tax (DGST) Act, 2017 to include any authority, board, or body set up by the Central Government or State Government, including the National Testing Agency (NTA), when conducting entrance examinations for admission to educational institutions.
  • This clarification is intended to remove doubts regarding the GST treatment of services provided by these bodies for conducting entrance exams.

Key Changes

  • Amendment to Notification No. 12/2017-State Tax (Rate), dated June 30, 2017, under the DGST Act, 2017.
  • Insertion of clause (iva) in paragraph 3 of the Explanation to clarify the definition of 'educational institution'.
  • Specifically includes any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions.
  • The amendment is effective from March 1, 2023.

Impact Analysis

Stakeholders Impacted

  • GST consultants and practitioners advising on the tax implications for educational institutions and related bodies.

Suggested Action Items

  • Review existing contracts and agreements related to entrance exam services to ensure compliance with the updated GST regulations.

Key Entities Referenced

Delhi Goods and Services Tax (DGST) Act, 2017: The primary legislation governing the levy and collection of GST in the National Capital Territory of Delhi. National Testing Agency (NTA): An authority established by the Government of India to conduct entrance examinations for admission to educational institutions. Government of National Capital Territory of Delhi: The governing body of the National Capital Territory of Delhi, responsible for issuing notifications and implementing laws. Notification No. 12/2017-State Tax (Rate): The principal notification being amended, which pertains to GST rates and exemptions.
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-2x7xx0 52023-246126 SG-DLxx-ExG-2ID7E0x5x2x0 23-246126 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 162] दिल्ली, िुक्रवार, मई 26, 2023/ ज्य ष्े ठ 5, 1945 [रा.रा.रा.क्षे.दि. स.ं 75 No. 162] DELHI, FRIDAY, MAY 26, 2023/JYAISHTHA 5, 1945 [N. C. T. D. No.75 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I दिल् ली, 25 मई, 2023 I I % fnYyh eky ,oa lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi/kkjk ¼3½ vkSj mi/kkjk ¼4½] /kkjk 11 dh mi/kkjk ¼1½] /kkjk 15 dh mi/kkjk ¼5½] vkSj /kkjk 148 rgr çnÙk 'kfä;ks a dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls larq"V gksrs gq, fd ,slk djuk tufgr eas vko';d gS vkSj th,lVh ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,rn}kjk] bl ljdkj dh vf/klwpuk la[;k 12@2017&jkT; dj ¼nj½] ftls la-Qk-03¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&I@380] fnukad 30 twu] 2017] ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV eas çdkf'kr fd;k x;k Fkk] eas vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrs gSa] ;Fkk%& mä vf/klwpuk eas] iSjkxzkQ 3 es]a Li"Vhdj.k es]a [kaM ¼IV½ ds ckn] fuEufyf[kr [kaM dks var%LFkkfir fd;k tk,xk] vFkkZr~ %& 3365 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] Þ¼iva½ 'kadkvks a ds fuokj.k gsrq] ;g Li"V fd;k tkrk gS fd 'kSf{kd laLFkkuks a eas ços'k ds fy, ços'k ijh{kk vk;ksftr djus ds fy,us'kuy VfsLVax ,tsla h lfgr dsæa ljdkj ;k jkT; ljdkj }kjk LFkkfir fdlh Hkh çkf/kdj.k] cksMZ ;k fudk; dks f'k{k.k laLFkkuks a eas ços'k ds fy, ços'k ijh{kk ds lapkyu ds ek/;e ls lsok,a çnku djus ds lhfer mís'; ds fy, 'kSf{kd laLFkku ekuk tk,xkA^^ 2- ;g vf/klwpuk fnukad 01 ekpZ] 2023 ls ykxw gksxhA ç/kku vf/klwpuk la[;k 12@2017&jkT; dj ¼nj½] dks la-Qk-03¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&I@380] fnukad 30 twu] 2017] ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV es a çdkf'kr fd;k x;k Fkk] vkSj bles a vafre ckj vf/klwpuk la[;k 15@2022&jkT; dj ¼nj½] ftls la-Qk-03¼40½@foÙk¼O;;&I½@2022&23@Mh,l&I/255] fnukad 27 ekpZ 2023] ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV eas çdkf'kr fd;k x;k Fkk] ds }kjk la'kks/ku fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls vkSj muds uke ij] jfoUnz dqekj] mi lfpo ¼O;; I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 25th May, 2023 No. 01/2023-State Tax (Rate) F. No. 3(42)/Fin. (Exp-I)/2022-23/DS-I/446.—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 amendmentin 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 paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: - “(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agencyfor conduct of entrance examination for admission to educational institutionsshall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.”. 2. This notification shall come into force with effect from the01stMarch, 2023. 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. 15/2022 - State Tax (Rate), vide numberF. 3(40)/Fin.(Exp-I)/2022-23/DS-I/255 dated the 27th March, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secretary (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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