Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, amends notification No. 26/2018-State Tax Rate, dated September 3, 2019, concerning the Delhi Goods and Services Tax Act, 2017. The amendment substitutes references to "gold" with "goldsilverplatinum," replaces "heading 7108" with "Chapter 71," and modifies the definition of "Chapter." The notification is effective from October 1, 2019.
Key Points / Main Content:
Amendments to Notification No. 26/2018-State Tax Rate:
* Replaces the word "gold" with "goldsilverplatinum" wherever it appears.
* Substitutes "heading 7108" with "Chapter 71" in the opening paragraph.
* Replaces the existing clause (d) in the Explanation section with a new definition of "Chapter."
Clarification of "Chapter" Definition:
* "Chapter" refers to the heading as specified in the First Schedule to the Customs Tariff Act, 1975.
Effective Date:
* The notification is effective from October 1, 2019.
Impact Analysis:
Government of National Capital Territory of Delhi:
Impact: The Department of Finance (Revenue-I) is responsible for implementing and enforcing the amended tax regulations.
Action Required: Ensure that the amended notification is applied accurately from October 1, 2019, and that relevant systems and documentation are updated to reflect the changes.
Taxpayers dealing with goldsilverplatinum:
Impact: Those dealing with gold, silver, and platinum are impacted.
Action Required: They must take note of the change from "gold" to "goldsilverplatinum."
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and city in India. It is a policy making body as mentioned in the document
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi, India, in 2017.
Lt. Governor of National Capital Territory of Delhi: The constitutional head of the National Capital Territory of Delhi.
GST Council: A council that makes recommendations on issues related to Goods and Services Tax in India.
Department of Finance, Revenue1, Government of National Capital Territory of Delhi: The department responsible for finance and revenue matters in the Government of National Capital Territory of Delhi.
Customs Tariff Act, 1975: An act related to customs tariffs in India.
A. K. Singh: Deputy Secretary in the Finance Department of Delhi Government.
Mayapuri, New Delhi: Location of the Government of India Press
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 12th December, 2019
No. 17/2019–State Tax (Rate)
No. F. 3(89)/Fin.(Rev-I)/2019-20/DS-VI/616.—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 Lt. Governor of National Capital Territory
of Delhi on the recommendations of the Council, hereby makes the following amendments in the notification of the
Government of National Capital Territory of Delhi in the Department of Finance (Revenue-1) No. 26/2018-State Tax
(Rate), dated the 03rd September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number
F.3(26)/Fin.(Rev-I)/2019-20/DS-VI/391, dated the 3rd September, 2019, namely: -
In the said notification, -
(i) for the word “gold”, wherever it occurs, the words, “gold/silver/platinum”, shall be substituted;
(ii) in the opening paragraph, for the words and figures, “heading 7108”, the words and figures, “Chapter 71”, shall be
substituted;
(iii) in the Explanation, for clause (d), the following clause shall be substituted, namely: -.
“(d) “Chapter” means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).”;
2. This notification shall come into force on the 1st October, 2019.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy.-VI (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.