## Report on Amendment to Delhi Goods and Services Tax Act, 2017
**1. Executive Summary:**
This report analyzes an amendment to the Delhi Goods and Services Tax (DGST) Act, 2017, specifically notification No. 03/2022-State Tax Rate issued on October 17, 2022. This amendment, based on recommendations from the GST Council, introduces several changes primarily affecting transportation services and healthcare services, impacting applicable GST rates and input tax credit eligibility. The key changes include adjustments to GST rates for transport of passengers and goods via ropeways, clarifying GST applicability on Goods Transport Agency (GTA) services, and specifying GST rates for clinical establishments based on room charges. The aim is to streamline GST implementation and address specific industry needs within the NCT of Delhi.
**2. Introduction:**
This report provides an informative overview of the amendment to the Delhi Goods and Services Tax (DGST) Act, 2017, as published under notification No. 03/2022-State Tax Rate on October 17, 2022. The analysis focuses exclusively on the content of the provided policy text to outline the objectives, key changes, affected parties, and expected impact of the amendment.
**3. Policy Overview:**
* **Original Policy:** Delhi Goods and Services Tax Act, 2017, vide notification No. 11/2017-State Tax Rate, dated June 30, 2017.
* **Core Objective(s):** Based on the text, the core objective of the original policy, and as implicitly maintained through this amendment, is to govern the imposition and collection of Goods and Services Tax within the National Capital Territory of Delhi, ensuring compliance with the DGST Act, 2017. The amendment aims to refine specific provisions for certain sectors to improve clarity and address practical challenges.
**4. Background and Rationale:**
This amendment appears to address specific ambiguities and concerns raised by stakeholders in the transportation and healthcare sectors regarding GST rates and input tax credit eligibility. By providing greater clarity, particularly around GTA services, ropeway transportation, and healthcare services offered by clinical establishments, the amendment seeks to reduce compliance burdens, prevent potential disputes, and ensure consistent application of the DGST Act, 2017. The references to GST Council recommendations suggest an alignment with broader national GST policies.
**5. Key Provisions / Changes:**
The amendment introduces the following key changes:
* **Transportation Services:**
* **Ropeway Transportation:** Introduces a GST rate of 2.5% (assuming this is CGST and SGST each, totaling 5% as this is a state notification) for the transport of passengers and goods via ropeways, conditional on not availing input tax credit on goods used in supplying the service. The original policy had omissions in serial number 3 related to transportation.
* **Goods Transport Agency (GTA) Services:** Clarifies GST applicability on GTA services related to the transportation of goods, including used household goods. It specifies two scenarios:
* If the GTA *does not* opt to pay GST on its services, a rate of 2.5% applies (again, presumably each CGST and SGST). Input tax credit cannot be availed.
* If the GTA *exercises* the option to pay GST, a rate of 2.5% applies. In this case, GTA cannot take credit of input tax charged on goods and services used in supplying the service. The option must be declared by the 15th of March of the preceding financial year by filling out Annexure V. For FY 2022-2023, the option could be exercised by August 16, 2022. This creates a formal process for GTA's to select their tax obligation
* **Other Goods transport service:** For those transport services other than mentioned above, GST of 9% is applicable.
* **Healthcare Services:**
* **Clinical Establishments:** Specifies a GST rate of 2.5% for services provided by clinical establishments related to room charges (excluding Intensive Care Units) exceeding Rs. 5000 per day, conditional on not availing input tax credit.
* **Bio-Medical Waste Treatment:** GST rate of 6% for services by way of treatment or disposal of biomedical waste to a clinical establishment.
* **Definitions Inserted:**
* Clarifies definitions for "print media," "clinical establishment," "health care services," and "goods transport agency" for clarity in interpretation.
* **Annexure Insertion:** Introduces "Annexure V," a form for GTAs to declare their option for payment of GST under forward charge.
**6. Target Audience and Stakeholders:**
The primary stakeholders directly affected by these amendments include:
* Businesses providing transportation services, specifically ropeway operators and Goods Transport Agencies (GTAs).
* Clinical establishments, hospitals, nursing homes, and related healthcare providers.
* Recipients of transportation and healthcare services.
* Tax authorities responsible for administering and enforcing the DGST Act, 2017.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Department of Finance, Government of NCT of Delhi, is responsible for issuing and implementing these amendments. The GST Council plays a key role in recommending these changes. Jurisdictional GST authorities are responsible for receiving and processing Annexure V from GTAs.
* **Timelines/Procedures:**
* The amendment came into effect on July 18, 2022.
* GTAs have a specific procedure to exercise the option of paying GST under forward charge, including a declaration in Annexure V by the prescribed deadline.
* Businesses availing of the amended GST rates must adhere to the condition of not availing input tax credit where applicable.
**8. Expected Outcomes / Impact of Changes:**
The intended outcomes of these changes are likely:
* **Increased Clarity:** Reduced ambiguity regarding GST applicability to specific transportation and healthcare services.
* **Streamlined Compliance:** Simplified procedures for GTAs regarding GST payment options.
* **Revenue Collection:** Optimized GST revenue collection by addressing specific gaps and inconsistencies.
* **Level Playing Field:** More equitable application of GST across different segments of the transportation and healthcare sectors.
**9. Conclusion:**
The amendment to the Delhi Goods and Services Tax Act, 2017, as outlined in notification No. 03/2022-State Tax Rate, represents a targeted effort to refine GST implementation in the transportation and healthcare sectors within the NCT of Delhi. By clarifying GST rates, specifying conditions for input tax credit, and introducing new procedures, the amendment aims to promote compliance, reduce disputes, and achieve a more efficient and equitable GST regime. The introduction of the Annexure V form for GTAs signifies a procedural change designed to provide clarity and facilitate compliance.
Key Entities Referenced
Delhi: Place where notification was issued; National Capital Territory of Delhi
Delhi Goods and Services Tax Act, 2017: A law regarding goods and services tax in Delhi.
GST Council: The council whose recommendations are the basis of the notification.
Notification No. 11/2017-State Tax Rate, dated the 30th June, 2017: Original notification being amended.
Goods Transport Agency: An agency that provides service in relation to transport of goods by road and issues consignment note.
Press and Registration of Books Act, 1867: Act defining 'book' and 'newspaper'.
Clinical Establishment: A hospital, nursing home, clinic, sanatorium or any other institution that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India
Health care services: Any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment
Annexure V: Form for exercising the option by a Goods Transport Agency GTA for payment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority.
Ravinder Kumar: Dy. Secy.I Finance
Government of India Press, Ring Road, Mayapuri, New Delhi-110064: Place of printing
Controller of Publications, Delhi-110054: Publisher name and address
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
xxxGIDHxxx
एस.जी.-डी.एल.-अ.-18102022-239731
xxxGIDExxx
SG-DL-E-18102022-239731
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 461] दिल्ली, सोमवार, अक्त बू र 17, 2022/आजव न 25, 1944 [रा.रा.रा.क्ष.ेदि. स.ं 297
No. 461] DELHI, MONDAY, OCTOBER 17, 2022/ASVINA 25, 1944 [N. C. T. D. No. 297
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th October, 2022
No. 03/2022-State Tax (Rate)
No. F. 3 (25)/Fin.(Exp-I)/2022-23/DS-I/839.—In exercise of the powers conferred by sub-section (1),
sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15,
sub-section (1) of section 16 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 amendments in the notification
of this Government issued vide No. 11/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of
Delhi, Extraordinary, Part IV, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017,
namely:—
In the said notification,—
(A) in the Table,—
(I) against serial number 3, in column (3),—
(a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4)
and (5) shall be omitted;
(b) against items (vii) and (x), for the entry in column (4), the entry “6” shall be substituted;6 DELHI GAZETTE : EXTRAORDINARY PART IV]
(c) in item (xii), for the brackets and figures“(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)”, the brackets
and figures “(vii), (viii),” shall be substituted;
(II) against serial number 7, in column (3), in item (i), the words “above one thousand rupees but” shall be
omitted;
(III) against serial number 8, in column (3),—
(a) after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following
shall be inserted, namely:—
(3) (4) (5)
“(via) Transport of passengers, with or without 2.5 The credit of input tax charged on goods used in
accompanied belongings, by ropeways. supplying the service has not been taken.
[Please refer to Explanation no. (iv)]”;
(b) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be
substituted, namely:—
(3) (4) (5)
“(vii) Passenger transport services other than 9 -”;
(i), (ii), (iii), (iv), (iva), (v), (vi) and (via)
above.
(IV) against serial number 9,in column (3),—
(a) for item (iii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be
substituted, namely: -
(3) (4) (5)
“(iii) Services of Goods Transport Agency
(GTA)in relation to transportation of goods
(including used house hold goods for personal
use)supplied by a GTA where,-
(a) GTA does not exercise the option to itself 2.5 The credit of input tax charged on goods and
pay GST on the services supplied by it; services used in supplying the service has not
been taken.
[Please refer to Explanation no. (iv)]
(b) GTA exercises the option to itself pay GST 2.5 (1) In respect of supplies on which GTA pays tax
on services supplied by it. at the rate of 2.5%, GTA shall not take credit of
input tax charged on goods and services used in
or supplying the service.[Please refer to Explanation
No. (iv)]
6
(2) The option by GTA to itself pay GST on the
services supplied by it during a Financial Year
shall be exercised by making a declaration in
Annexure V on or before the 15th March of the
preceding Financial Year:
Provided that the option for the Financial Year
2022-2023 shall be exercised on or before the 16th
August, 2022:
Provided further that invoice for supply of the
service charging Delhi tax at the rates as
applicable to clause (b) may be issued during the
period from the 18th July, 2022 to 16th August,
2022 before exercising the option for the financial
year 2022-2023 but in such a case the supplier
shall exercise the option to pay GST on its
supplies on or before the 16th August, 2022.”;[PART IV DELHI GAZETTE : EXTRAORDINARY 7
(b) after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following shall
be inserted, namely:—
(3) (4) (5)
“(via) Transport of goods by ropeways. 2.5 The credit of input tax charged on goods used in
supplying the service has not been taken.
[Please refer to Explanation no. (iv)]”;
(c) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall
be substituted, namely:—
(3) (4) (5)
“(vii) Goods transport services other than (i), 9 -”;
(ii), (iii),(iv), (v), (vi) and (via) above.
(V) against serial number 10,in column (3),—
(a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall
be inserted, namely:—
(3) (4) (5)
“(ia) Renting of goods carriage where the cost 6 -”;
of fuel is included in the consideration charged
from the service recipient.
(b) in item (iii), after the brackets and figure “(i)”, the brackets and figures “, (ia)” shall be inserted;
(VI) against serial number 11,in column (3),for items (i) and (ii) and the corresponding entries relating
thereto in columns (4) and (5), the following shall be substituted, namely:-
(3) (4) (5)
“Supporting services in transport. 9 -”;
Explanation: This entry does not include goods transport service involving Goods Transport
Agency (GTA) service, which falls under Heading 9965.
(VII) against serial number 15, in column (3),—
(a) item (i)and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;
(b) in item (vii), the brackets and figures “(i),” shall be omitted;
(VIII) against serial number 26,in column (3), in item (i), sub-items (e), (ea) and (h) shall be omitted;
(IX) after serial number 31and the entries relating thereto, the following serial number and entries shall be
inserted, namely:—
(1) (2) (3) (4) (5)
“31A Heading Services provided by a clinical establishment by 2.5 The credit of input tax
9993 way of providing room [other than Intensive charged on goods and
Care Unit (ICU)/Critical Care
services used in
Unit(CCU)/Intensive Cardiac Care Unit
supplying the service has
(ICCU)/Neo natal Intensive Care Unit (NICU)]
not been taken
having room charges exceeding Rs. 5000 per
day to a person receiving health care services. [Please refer to
Explanation no. (iv)]”;
(X) against serial number 32, in column (3),—
(a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following
shall be inserted, namely:—8 DELHI GAZETTE : EXTRAORDINARY PART IV]
(3) (4) (5)
“(ia) Services by way of treatment or disposal of biomedical waste or the 6 -”;
processes incidental thereto by a common bio-medical waste treatment
facility to a clinical establishment.
(b) in item (ii), after the brackets and figures“(i)”, the word, brackets and figure “and (ia)” shall be
inserted;
(B) in paragraph 4, relating to Explanation, after clause (xxxvi), the following clauses shall be inserted, namely:—
“(xxxvii) „print media‟ means, —
(i) „book‟ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867
(25 of 1867), but does not include business directories, yellow pages and trade catalogues which are
primarily meant for commercial purposes;
(ii) „newspaper‟ as defined in sub-section (1) of section 1 of the Press and Registration of Books
Act, 1867 (25 of 1867);
(xxxviii) „clinical establishment‟ means,—
a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that
offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity,
abnormality or pregnancy in any recognised system of medicines in India, or a place established as
an independent entity or a part of an establishment to carry out diagnostic or investigative services
of diseases;
(xxxix) „health care services‟ means,—
any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or
pregnancy in any recognised system of medicines in India and includes services by way of
transportation of the patient to and from a clinical establishment, but does not include hair
transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct
anatomy or functions of body affected due to congenital defects, developmental abnormalities,
injury or trauma;
(xxxx) „goods transport agency‟ means,—
any person who provides service in relation to transport of goods by road and issues consignment
note, by whatever name called.”;
(C) After Annexure IV, following annexure shall be inserted, namely:—
“Annexure V
FORM
Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services
supplied by him under forward charge before the commencement of any financial year to be submitted before
the jurisdictional GST Authority.
Reference No.-
Date: -
1. I/We______________ (name of Person), authorised representative of M/s……………………. have taken
registration/have applied for registration and do hereby undertake to pay GST on the GTA services in relation
to transportation of goods supplied by us during the financial year……………under forward charge in
accordance with section 9(1) of the DGST Act, 2017 and to comply with all the provisions of the DGST Act,
2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both;
2. I understand that this option once exercised shall not be allowed to be changed within a period of one year
from the date of exercising the option and will remain valid till the end of the financial year for which it is
exercised.
Legal Name: -
GSTIN: -
PAN No.[PART IV DELHI GAZETTE : EXTRAORDINARY 9
Signature of Authorised representative:
Name of Authorised Signatory:
Full Address of GTA:
(Dated acknowledgment of jurisdictional GST Authority)
Note: The last date for exercising the above option for any financial year is the 15thMarch of the preceding financial
year. The option for the financial year 2022-2023 can be exercised by 16th August, 2022.”.
2. This notification shall come into force with effect from the 18th July, 2022.
Note: - The principal notification no.11/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of
Delhi, Extraordinary, Part IV, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017 and last
amended vide notification no. 22/2021-State Tax (Rate), dated the 22nd March, 2022, published in the Gazette of
Delhi, Extraordinary, Part IV, vide number F.3(168)/Fin(Exp-I)/2021-22/DS-I/201, dated the 22nd March, 2022.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy.-I (Finance)
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.