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Date: 08-Mar-2024 Category: Extra Ordinary State: Union Government Country: India

Amendments

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. 18/2023-State Tax (Rate) issued by the Government of National Capital Territory of Delhi, effective from October 20, 2023, amends the Delhi Goods and Services Tax Act, 2017. It introduces a new entry (94A) in the schedule of notification No. 2/2017-State Tax (Rate) concerning the tax rate on food preparations of millet flour (Shri Anna Atta).

Key Changes

  • A new entry, S.No. 94A, is inserted into the schedule.
  • This entry pertains to 'Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labeled' classified under 1901.
  • The notification is effective from October 20, 2023.

Impact Analysis

Stakeholders

  • The Delhi Government will experience changes in tax revenue from millet-based products.

Impact

  • Consumers may see a change in the price of millet flour products that are not pre-packaged and labeled.

Suggested Action Items

  • Engage with industry associations to understand broader implications and potential advocacy efforts.

Key Entities Referenced

Government of National Capital Territory of Delhi: The issuing authority of the notification. Delhi Goods and Services Tax Act, 2017: The primary legislation being amended by this notification. Notification No. 2/2017-State Tax (Rate): The original notification being amended, published on June 30, 2017. Notification No. 04/2023–State Tax (Rate): The previous amendment to the original notification, published on May 25, 2023.
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-1x1x0x 32024-252834 SG-DLxx-ExG-1ID1E0x3x2x0 24-252834 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 87] दिल्ली, िक्रु वार, मार् च8, 2024/फाल्ग नु 18, 1945 [रा.रा.रा.क्षे.दि. स.ं 461 No. 87] DELHI, FRIDAY, MARCH 8 2024/PHALGUNA 18, 1945 [N. C. T. D. No.461 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj foÙk ¼O;;&I½ foHkkx vf/klwpuk l[a ;k& 18@2023&jkT; dj ¼nj½ fnYyh] 7 ekpZ] 2024 la-Qk-03¼27½@foÙk¼O;;&I½@2023&24@Mh,l&I@208.— fnYyh eky ,oa los kdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 11 dh mi /kkjk ¼1½ ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT; ljdkj bl ckr ls lra "qV gksrs gq, fd ,slk djuk tufgr es a vko';d gS] ifj"kn dh flQkfj'kks a ds vk/kkj ij] एतद्वारा] bl dh vf/klwpuk la[;k 2@2017& jkT; dj ¼nj½] ftl s la-Qk- 3¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@374] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV] [kM 3] mi [kaM ¼i½ es a çdkf'kr fd;k x;k Fkk] es a vkSj vkxs Hkh fuEufyf[kr l'a kks/ku djrh gS] ;Fkk %& mä vf/klwpuk es]a vulq pw h es]a Øe la[;k 94 vkSj mlls lacfa/kr çfof"V;ks a ds i'pkr] fuEufyf[kr Øe la[;k vkSj çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr %& ¼1½ ¼2½ ¼3½ **94d 1901 Jh vUu ds vkVs dh [kk| rS;kjh] ikmMj ds :i e]sa ftles a otu ds vuqlkj de ls de 70% Jh vUu 'kkfey gks] ftUgs çh&isdsTM vkSj ycs y fd;k x;k gks l s fHkUu^^ A 1702 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] 2- ;g vf/klwpuk 20 väwcj] 2023 ls ykxw gksxhA uksV % ewy vf/klwpuk dks fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV] es a vf/klwpuk la[;k 2@2017 jkT; dj ¼nj½] ftl s la-Qk 3¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@374] fnukad 30 twu] 2017 fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV ds rgr çdkf'kr fd;k x;k Fkk] vkSj ble sa vafre ckj vf/klwpuk la[;k 04@2023 jkT; dj ¼nj½ ftls la-Qk- 3¼45½@foÙk¼jktLo&I½@2022&23@Mh,l&I/447] fnukad 25 ebZ 2023 ds rgr] fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV] [kM 3] mi [kaM ¼i½ es a çdkf'kr fd;k x;k Fkk] ds }kjk l'a kks/ku fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij jfoUnz dqekj] mi lfpo ¼O;;& I½ GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION No. 18/2023-State Tax (Rate) Delhi, 7th March, 2024 No. F.3 (27)/Fin.(Exp-I)/2023-24/DS-I-/208.—In exercise of the powers conferred by sub- section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the Government’s Notification, No.02/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/374, dated 30th June, 2017, namely:- In the said notification, in the Schedule, after S.No.94 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: - (1) (2) (3) “94A. 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labeled. ” 2. This notification shall come into force with effect from the 20th day of October, 2023. Note: - The principal notification No.2/2017-State Tax (Rate), was published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/374, dated 30th June, 2017, and was last amended by notification No. 04/2023–State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (45)/Fin(Exp- I)/2022-23/DS-I/447, dated 25th May, 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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