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Date: 15-Feb-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

  • This notification from the Government of the National Capital Territory of Delhi amends Notification No. 26/2018- State Tax (Rate), originally published on September 3, 2019. The amendments pertain to the definitions of 'Foreign Trade Policy' and 'Handbook of Procedures' under the Delhi Goods and Services Tax Act, 2017.

Key Changes

  • The phrase 'paragraph 4.41' is replaced with 'paragraph 4.40' in the opening paragraph of the principal notification.
  • The definition of 'Foreign Trade Policy' is updated to refer to the Foreign Trade Policy 2023, notified by the Ministry of Commerce and Industry on March 31, 2023, via Notification No. 1/2023, published in the Gazette of India under S.O. 1565 (E).
  • The definition of 'Handbook of Procedures' is updated to refer to the Handbook of Procedures notified by the Ministry of Commerce and Industry via Public Notice No. 01/2023 dated April 1, 2023, published in the Gazette of India under F. No. 01/75/171/00016/AM-23/FTP Cell.
  • The notification came into force on July 27, 2023.

Impact Analysis

Businesses and Traders in Delhi

  • Businesses should consult with tax advisors to understand the specific impact of these changes on their operations and to ensure compliance with the amended regulations.

Tax Authorities

  • Tax authorities should update their systems and processes to reflect the changes in the definitions of 'Foreign Trade Policy' and 'Handbook of Procedures'.

Key Entities Referenced

Government of the National Capital Territory of Delhi: The issuing authority of the notification, responsible for administering the Delhi Goods and Services Tax Act, 2017. Ministry of Commerce and Industry, Government of India: The ministry responsible for formulating and notifying the Foreign Trade Policy and Handbook of Procedures. Delhi Goods and Services Tax Act, 2017: The primary legislation governing the levy and collection of GST in Delhi. Notification No. 26/2018- State Tax (Rate): The principal notification being amended by this notification. Foreign Trade Policy, 2023: The updated Foreign Trade Policy notified by the Ministry of Commerce and Industry, effective from March 31, 2023. Handbook of Procedures: The updated Handbook of Procedures notified by the Ministry of Commerce and Industry, effective from April 1, 2023.
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रिज(cid:7021)(cid:7069)ी स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA xxxGIDHxxx एएसस..जजीी..--डडीी..एएलल..--अअ..--1199002222002244--225522118888 xxxGIDExxx SSGG--DDLL--EE--1199002222002244--225522118888 असाधारण EXTRAORDINARY (cid:7079)ािधकार से (cid:7079)कािशत PUBLISHED BY AUTHORITY स.ं 63] (cid:7408)द(cid:7016)ली, बृह(cid:7021) पितवार, फरवरी 15, 2024/माघ 26, 1945 [रा.रा.रा.(cid:6979)े.(cid:7408)द. सं. 434 No. 63] DELHI, THURSDAY, FEBRUARY 15, 2024/MAGHA 26, 1945 [N. C. T. D. No.434 भाग IV PART IV रा(cid:7398)ीय राजधानी रा(cid:6996)य (cid:6979)(cid:7074)े (cid:7408)द(cid:7016)ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I अिधसचू ना (cid:7408)द(cid:7016)ली, 15 फरवरी, 2024 स.ं फा. सं. I I/146.—fnYyh eky ,oa lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 11 dh mi&/kkjk ¼ 1 ½ }kjk iznr “kfä;ksa dk iz;ksx djr s gq,, jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls larq’V gksrs gq, fd ,slk djuk tufgr ea s vko”;d gS vkSj ifj’kn dh flQkfj”kksa ds vk/kkj ij, ,rn}kjk] bl ljdkj dh vf/klwpuk la[;k 26@2018& jkT; dj ¼nj½] ftls l-aQk- 03¼26½@foÙk ¼jktLo&I½@2019&20@ Mh,l&VI@391] fnukad 03 flracj 2019 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa izdkf”kr fd;k x;k Fkk] esa fuEufyf[kr la”kks/ku djrs gSa ;Fkk :- mä vf/klwpuk esa]& ¼Aa ½ çkjafHkd iSjkxzkQ ea]s okD;ka'k iSjkxzkQ ^^4-41” ds LFkku ij] okD;ka'k iSjkxzkQ ^^4-40” çfrLFkkfir fd;k tk,xk( ¼B½ Li"Vhdj.k esa]& ¼i½ [kaM ¼d½ ds fy,] fuEufyf[kr [kaM çfrLFkkfir fd;k tk,xk] vFkkZr~%& 1056 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] Þ¼d½ Þ fons'k O;kikj uhfrß ls vfHkçk;] okf.kT; vkSj m|ksx ea=ky;] Hkkjr ljdkj }kjk fnukad 31 ekpZ] 2023 dh vf/klwpuk la[;k 1@2023 }kjk dk-vk- 1565 ¼v½ fnukad 31 ekpZ] 2023 ds ek/;e ls Hkkjr ds jkti=] vlk/kkj.k ds Hkkx& II] [kaM 3] mi&[kaM¼ii½ ea s çdkf'kr ^*fon's k O;kikj uhfr** 2023 ls gSAß ¼ii½ [kaM ¼[k½ ds fy,] fuEufyf[kr [kaM çfrLFkkfir fd;k tk,xk] vFkkZr~%& Þ¼[k½ Þ gSaM cqd v‚Q çkslhtlZß ls vfHkçk;] çkslhtlZ okf.kT; vkSj m|ksx ea=ky;] Hkkjr ljdkj }kjk fnukad 1 vçSy] 2023 ds lkoZtfud lwpuk la[;k 01@2023 ds rgr fnukad 1 vçSy 2023 dh Qk- l-a 01@75@171@00016@,,e&23@,QVhih lsy] ds rgr Hkkjr ds jkti=] vlk/kkj.k ds Hkkx& I] [kaM 1 ea s çdkf'kr ^^gSaM cqd v‚Q çkslhtl** essssssa gSA** 2- ;g vf/klwpuk 27 tqykbZ] 2023 dks ykx w gksxhA ç/kku vf/klwpuk la[;k 26@2018& jkT; dj ¼nj½ ftls la-Qk-03¼26½@foÙk¼jktLo& I½@2019&20@Mh,l& VI@391] fnukad 03 flracj ] 2019 rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV ea s dh xbZ Fkh vkSj blesa vafre ckj vf/klwpuk la[;k 17@2019& jkT; dj ¼nj½ ftls la-Qk-03¼89½@foÙk¼jktLo& I½@2019&20@Mh,l& VI@616 ]fnukad 12 fnlacj ] 2019 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV] esa çdkf'kr] ds }kjk la'kks/ku fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij jfoUnz dqekj, mi lfpo ¼O;;& I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 15th February, 2024 No. 10/2023-State Tax (Rate) No. F.3(25)/Fin.(Exp-I)/2023-24/DS-I/146.—In exercise of the powers conferred by sub-section(1) of section 11 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 amendments in this Government’s Notification, No.26/2018- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (26)/Fin(Rev-I)/2019-20/DS- VI/391, dated the 03rd September, 2019, namely:- 1. In the said notification,- (A) in the opening paragraph, for the phrase “paragraph 4.41”,the phrase “paragraph 4.40”, shall be substituted; (B) in the Explanation,- (i) for clause (a), the following clause shall be substituted, namely:- “(a) “ Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide S.O. 1565 (E). dated the 31st March, 2023. (ii) For clause (b), the following clause shall be substituted, namely:- “(b) “Handbook of Procedures” means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1stApril, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/ 00016/AM-23/FTP Cell dated the 1stApril, 2023;” 2. This notification shall come into force on the 27th July, 2023.[PART IV DELHI GAZETTE : EXTRAORDINARY 3 Note: - The principal notification number No.26/2018- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (26)/Fin (Rev-I)/2019-20/DS-VI/391, dated the 03rd September, 2019 and last amended vide notification number 17/2019-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (89)/Fin. (Rev-I)/2019-20/DS-VI/616, dated the 12th December, 2019. 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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