Executive Summary:
This notification, issued by the Lt. Governor of the National Capital Territory of Delhi, exempts goods supplied to the Food and Agricultural Organization (FAO) of the United Nations for specific projects from the State Tax. The exemption is based on the recommendations of the Goods and Services Tax (GST) Council and is effective from October 1, 2019. Certain certifications regarding the goods' quantity, description, and intended use are required for the exemption to apply.
Key Points / Main Content:
* **Tax Exemption:**
* Exempts all goods supplied to the FAO for the execution of projects from the whole of the State Tax, which is leviable under section 9 of the Delhi Goods and Services Tax Act, 2017.
* **Conditions for Exemption:**
* An officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare must certify:
* The quantity and description of the goods.
* That the goods are intended for use in the execution of specified projects.
* **Applicable Projects (Annexure):**
* Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems.
* Green Ag: Transforming Indian Agriculture for Global Environment benefits and the conservation of Critical Biodiversity and Forest landscape.
* **Effective Date:**
* The notification is effective from October 1, 2019.
Impact Analysis:
* **Food and Agricultural Organization (FAO):**
* *Impact:* Benefits from the tax exemption, reducing the cost of goods acquired for the execution of projects within the National Capital Territory of Delhi.
* *Action Required:* Ensure that all goods supplied for the specified projects meet the certification requirements.
* **Suppliers of Goods to FAO:**
* *Impact:* Experience increased demand for goods supplied to FAO due to the reduced overall cost for the organization.
* *Action Required:* Work with FAO to ensure compliance with certification requirements to facilitate tax exemption.
* **Ministry of Agriculture and Farmers Welfare:**
* *Impact:* Required to provide certification for the quantity, description, and intended use of the goods.
* *Action Required:* Designate an officer, not below the rank of Deputy Secretary, to certify the goods as per the notification's requirements.
* **Government of National Capital Territory of Delhi:**
* *Impact:* Loss of State Tax revenue from goods supplied to FAO for the specified projects.
* *Action Required:* Implement the notification and ensure compliance through relevant departments.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi, India.
National Capital Territory of Delhi: A union territory in India that includes New Delhi.
Food and Agricultural Organization of the United Nations FAO: A specialized agency of the United Nations that leads international efforts to defeat hunger.
Ministry of Agriculture and Farmers Welfare: A ministry of the Government of India.
Strengthening Capacities for Nutritionsensitive Agriculture and Food systems: A project aimed at enhancing agriculture and food systems to be more nutrition-sensitive.
Green Ag: Transforming Indian Agriculture for Global Environment benefits and the conservation of Critical Biodiversity and Forest landscape: A project focused on transforming Indian agriculture for global environmental benefits and biodiversity conservation.
Manoj Kumar: Deputy Secretary IV Finance of the National Capital Territory of Delhi.
New Delhi, Delhi: The location where the document was printed.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.-H2x2x1x 22020-223853
SG-DLxx-ExG-2ID2E1x2x2x0 20-223853
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 274] DELHI, MONDAY, DECEMBER 21, 2020/AGRAHAYANA 30, 1942 [N. C. T. D. No. 229
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 21st December, 2020
No. 19/2019 – State Tax (Rate)
No. F. 3(103)/Fin.(Rev-I)/2019-20/DS-IV/239.—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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,
hereby exempts, all the goods supplied to the Food and Agricultural Organization of the United Nations (FAO) for
execution of projects listed below in the Annexure, from whole of the State Tax leviable thereon under section 9 of the
said Act, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in
the Ministry of Agriculture and Farmers’ Welfare certifies, namely—
(i) the quantity and description of the goods; and
(ii) that the said goods are intended for the purpose of use in execution of said projects;
ANNEXURE
(1) Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems,
(2) Green Ag: Transforming Indian Agriculture for Global Environment benefits and the conservation of Critical
Biodiversity and Forest landscape.
2. This notification shall come into force with effect from the 1st day of October, 2019.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (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.