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Date: 30-Jan-2024 Category: Extra Ordinary State: Union Government Country: India

AMENDMENT STATE TAX RATE

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. 07/2023-State Tax (Rate) issued by the Government of National Capital Territory of Delhi amends Notification No. 12/2017-State Tax (Rate) concerning the Delhi Goods and Services Tax (DGST) Act, 2017.
  • The amendment substitutes the entry in column (3) against serial number 19C in the table of the principal notification.
  • The amendment changes the description of services taxable under the mentioned entry to 'Satellite launch services'.

Key Changes

  • The notification replaces the original entry 'Satellite projection services' with 'Satellite launch services' against serial number 19C in the table of Notification No. 12/2017-State Tax (Rate).
  • The notification is effective from July 27, 2023.

Impact Analysis

Satellite Launch Service Providers

  • Action Item: Review existing contracts and pricing to reflect the change in GST applicability on satellite launch services.

Customers of Satellite Launch Services

  • Action Item: Update budget forecasts and financial models to account for revised GST on satellite launch services.

Government (Tax Revenue)

  • Action Item: Monitor the impact of the amendment on GST revenue from the satellite launch sector.

Accounting and Legal Departments

  • Action Item: Update accounting software and train staff on the new GST rules for satellite launch services.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: The principal legislation governing the levy and collection of GST in Delhi. Notification No. 12/2017-State Tax (Rate): The original notification being amended, which specifies GST rates for various services. Lieutenant Governor of National Capital Territory of Delhi: The authority issuing the notification, exercising powers conferred by the DGST Act, 2017. GST Council: The recommending body based on whose recommendations the notification is issued.
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.एxxलx.G-अID.H-3xx1x0 12024-251660 SG-DLxx-ExG-3ID1E0x1x2x0 24-251660 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 41] दिल्ली, मगं लवार, िनवरी 30, 2024/माघ 10, 1945 [रा.रा.रा.क्षे.दि. स.ं 411 No. 41] DELHI, TUESDAY, JANUARY 30, 2024/MAGHA 10, 1945 [N. C. T. D. No.411 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 30 tuojh] 2024 . . . I I fnYyh eky ,oa lsok dj 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 ds 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 l-aQk 03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@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 gaS] ;Fkk%& mä vf/klwpuk esa rkfydk es-a Øe la- 19x ds le{k] d‚ye ¼3½ dh çfof"V ds fy,] fuEufyf[kr çfof"V dks çfrLFkkfir fd;k tk,xk%& (3) ^^lsVys kbV ç{ksi.k lsok,aA^^ 588 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] 2- ;g vf/klwpuk fnukad 27-07-2023 ls ykxw gksxhA ç/kku vf/klwpuk la[;k 12@2017 jkT; dj ¼nj½- ftls la-Qk 03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@380] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k eas çdkf'kr fd;k x;k Fkk vkSj bles a vafre ckj vf/klwpuk la[;k 01@2023& jkT; dj ¼nj½] la-Qk-03¼42½@foÙk¼O;;&I½@2022&23@Mh,l&I@446] fnukad 25 ebZ] 2023 ds rgr çdkf'kr] ds }kjk la'kks/ku fd;k x;k gSA 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 30th January, 2024 No. 07/2023-State Tax (Rate) F. No. 3 (21)/Fin.(Exp-I)/2023-24/DS-I/94—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 (03 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 amendment further to amend the in the Notification of Government, Notification No.12/2017- State Tax (Rate), dated 30.06.2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3 (15)/Fin (Rev-I)/2017-18/DS-VI/380 , dated 30.06.2017 the, namely:— In the said notification, in the Table, against serial number 19C, for the entry in column (3), the following entry shall be substituted:— (3) “Satellite launch services.” 2. This notification shall come into force with effect from 27th July, 2023. Note: The principal notification no. 12/2017 -State Tax (Rate), dated the 30.06.2017 was published in the Gazette of Delhi, Extraordinary, Part-IV, Vide F.3(15)/Fin(Rev-I)/2017-18/DS-VI/380, dated the 30.06.2017 and last amended vide notification no. 01/2023 – State Tax (Rate), dated the 25.05.2023 published in the official gazette vide No. F.3 (42)/Fin.(Exp-I)/2022-23/DS-I/446, dated the 25.05.2023. By Order and in the Name of Lt. Governor of 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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