Executive Summary:
This notification amends the Delhi Goods and Services Tax Act, 2017, specifically Schedule III, to include provisions regarding the supply of goods by unregistered persons to promoters for construction projects. It defines related terms such as "promoter," "project," "Real Estate Project (REP)," and "Residential Real Estate Project (RREP)." The amendment is effective from April 1, 2019.
Key Points / Main Content:
* **Amendment to Schedule III:**
* Adds serial number 452Q to Schedule III 9 of Notification No.12017-State Tax Rate, dated June 30, 2017.
* This entry concerns the supply of goods (excluding capital goods and cement under heading 2523 of the Customs Tariff Act, 1975) by an unregistered person to a promoter for construction.
* Tax is payable by the promoter as the recipient of goods under sub-section 4 of section 9 of the Delhi Goods and Services Tax Act, 2017, as per Notification No. 07/2019-State Tax Rate, dated October 22, 2019.
* **Definitions:**
* "Promoter" has the same meaning as in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016.
* "Project" means a Real Estate Project (REP) or a Residential Real Estate Project (RREP).
* "Real Estate Project (REP)" has the same meaning as in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016.
* "Residential Real Estate Project (RREP)" is a REP where the commercial apartments' carpet area is not more than 15% of the total carpet area of all apartments in the REP.
* **Applicability:**
* The entry applies to all goods meeting the specified conditions, regardless of their classification elsewhere in the notification.
* **Effective Date:**
* The notification is effective from April 1, 2019.
Impact Analysis:
* **Unregistered Suppliers:**
* Impact: Can supply goods to promoters for construction projects, but must ensure the goods meet the specified criteria (not capital goods or cement) for the provisions to apply.
* Action Required: Understand the conditions of supply and ensure compliance with the notification.
* **Promoters:**
* Impact: Liable to pay tax as recipients on goods supplied by unregistered persons for construction projects, as defined under the Act and related notifications.
* Action Required: Assess tax liability for goods received from unregistered suppliers, and comply with the payment of tax under sub-section 4 of section 9 of the Delhi Goods and Services Tax Act, 2017.
* **Tax Authorities:**
* Impact: Responsible for enforcing the new provisions and ensuring compliance.
* Action Required: Update systems and procedures to accommodate the changes and monitor compliance.
* **Real Estate Developers:**
* Impact: Need to understand how this impacts projects involving unregistered suppliers.
* Action Required: Understand definitions of REP and RREP to correctly apply the rules.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A law enacted by the Government of National Capital Territory of Delhi regarding goods and services tax.
National Capital Territory of Delhi: The Union Territory containing New Delhi, the capital of India. This notification pertains to this territory.
Real Estate Regulation and Development Act, 2016: A central act that regulates the real estate sector and protects the interests of home buyers.
Customs Tariff Act, 1975: An act that provides for the imposition of customs duties on goods imported into India.
Lt. Governor of National Capital Territory of Delhi: The administrator of the National Capital Territory of Delhi.
Finance RevenueI Department: The department of the Government of National Capital Territory of Delhi responsible for finance and revenue matters.
Goods and Services Tax (GST) Council: A constitutional body responsible for making recommendations on issues related to GST.
New Delhi, Delhi: The capital city of India and part of the National Capital Territory of Delhi.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-03062020-219695
xxxGIDHxxx
SG-DL-E-03062020-219695
xxxGIDExxx
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 96] दिल्ली, सोमवार, िनू 1, 2020/ज्य ष्े ठ 11, 1942 [रा.रा.रा.क्ष.ेदि. स.ं 29
No. 96] DELHI, MONDAY, JUNE 1, 2020/JYAISTHA 11, 1942 [N.C.T.D. No. 29
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
fnYyh 1 twu 2020
I VI .—fnYyh eky ,o a lsok dj
vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi&/kkjk ¼1½ vkSj /kkjk 15 dh mi&/kkjk ¼5½ }kjk çnÙk
'kfä;kas dk ç;kxs djrs g,q ] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] ifj"kn~ dh vuq'kalk ij] la[;k
la0 Qk0 03¼15½@foÙk¼jkt0&I½@2017&18@Mh,l&VI@382 fnukad 30 twu] 2017 ds rgr fnYyh ds
jkti= vlk/kkj.k ds Hkkx&IV eas çdkf'kr] foÙk foHkkx ¼jktLo&I½ dh vf/klwpuk la[;k- 1/2017&jkT;
dj ¼nj½] fnukda 30 twu] 2017 es a ,rn~}kjk vkSj vkxs fuEufyf[kr la'kk/s ku djrs gSa] vFkkZr%&
mDr vf/klwpuk es]a vuqlwph III&9% eas] d‚ye ¼1½ eas Øe la[;k 452P vkSj blls lacaf/kr
çfof"V;kas ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof'V;kas dk s lekfo'V fd;k tk,xk] vFkkZr~ %
(1) (2) (3)
^^452Q dkbs Z vkjbZih ds fuekZ.k gsrq fdlh çkseksVj dk s fdlh viath—r O;fä }kjk lhek 'kqYd
v/;k; vf/kfu;e] 1975 dh çFke vuqlwph esa v/;k; 'kh"kZd 2523 ds varxZr vkus okys
2334 DG/2020 (1)[PART IV DELHI GAZETTE : EXTRAORDINARY 2
itwa hxr eky vkSj lheasV ds vykok fdlh eky dh vkifwrZ ftl ij l-aQk-
3¼74½@foÙk¼jktLo&I½@2019&20@Mh-,l- VI@498, fnukad 22-10-2019 vf/klwpuk
la0- 7/2019&jkT; dj ¼nj½] fnukda 22-10-2019 es a ;Fkk fu/kkZfjr] fnYyh eky vkSj
lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi&/kkjk 4 ds varxZr
eky dh çkfIrdrkZ ds :i eas çkes ksVj }kjk dj vnk fd;k x;k gks A
Li"Vhdj.k – bl çfof"V ds mí's ; l&s
¼i½^^çeksVj^^ 'kCn dk ogh vFkZ gksxk tks blds fy, jh;y ,LVsV ¼jsxwys'ku ,aM
MsoyieasV½ ,DV] 2016 ¼2016 dk 12½ dh /kkjk 2 dh miokD; ¼;V½ eas fn;k x;k
gksA
¼ii½ Þçkts sDVß ls vfHkçk;% fdlh jh;y ,LVsV çkts sDV ¼REP½ ;k jsthMsaf'k;y jh;y
,LVsV çkstsDV ¼RREP½ l s gSA
¼iii½ Þjh;y ,LVsV çkts sDV ¼REP½ß dk ogh vfHkçk;% gksxk tk s blds fy, jh;y
bLVsV ¼jsX;wys'ku ,aM MsoyieasV½ ,DV ] 2016 ¼2016 dk 16½ dh /kkjk 2 ds
miokD; ¼;<½ es a fn;k x;k gksA
¼iv½ ÞjsthMsfa'k;y jh;y ,LVsV çkstsDV ¼RREP½ß dk vfHkçk;% ml jh;y ,LVsV
çkts sDV ¼REP½ ls gksxk ftueas fdlh okf.kfT;d vikVZesVa ~l dk dkjiVs ,fj;k ml
jh;y ,LVsV çkts sDV ¼REP½ ds lHkh vikVZeasV~l ds dqy dkjiVs ,fj;k ds 15% ls
vf/kd u gkAs
¼v½ ;g çfof"V lHkh oLrqvkas ij ykx w fd, tkus grs q yh tkuh gS tks ;gka nh xbZ
'krksZa dks iwjk djrh gS] pkg s o s bl vf/klwpuk es a dgha vkSj fdlh vf/kd fof'k"V
v/;k;/'kh"kdZ /mi&'kh"kZd ;k VSfjQ en }kjk doj fd, tk,a A
2. ;g vf/klwpuk 1 vçSy] 2019 dk s çHkkoh gksxhA
jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
lquhy lgxy] mi lfpo&VI ¼foÙk½
ç/kku vf/klwpuk la0- 1@2017–jkT; dj ¼nj½] fnukad 30 twu] 2017 la[;k 0
फा
3¼15½/foÙk¼jkt0&1½/2017 -18/Mh,l&VI/382 fnukda 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k
Hkkx&IV eas çdkf'kr dh xbZ vkSj la[;k la0 Qk0 03¼24½/foÙk¼jkt0&1½/2019 -20/Mh,l&VI/388 fnukda
03 flrEcj] 2019 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa çdkf'kr vf/klwpuk la0-
24@2018&jkT; dj ¼nj½] fnukda 03 flrEcj] 2019 }kjk bles a vafre la'kks/ku fd;k x;k FkkA
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 1st June, 2020
No. 08/2019- State Tax (Rate)
No. F.3(4 )/Fin (Rev-I)/2020-21/DS-VI/167.—In exercise of the powers conferred by sub-section
(1) of section 9 and sub- section (5) of section 15 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 further amendments in the notification of the Government of National capital
Territory of Delhi, in the Department of Finance (Revenue-I), No.1/2017-State Tax (Rate), dated the
30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin(Rev-I)/
2017-18/DS-VI/382, dated the 30th June, 2017, namely:-[PART IV DELHI GAZETTE : EXTRAORDINARY 3
In the said notification, in Schedule III - 9%, after serial number 452P in column (1) and the entries
relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3)
“452Q Any chapter Supply of any goods other than capital goods and cement falling under
chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975
(51 of 1975), by an unregistered person to a promoter for construction of the
project on which tax is payable by the promoter as recipient of goods under
sub- section 4 of section 9 of the Delhi Goods and Services Tax Act, 2017
(03 of 2017), as prescribed in notification No. 07/2019-State Tax (Rate),
dated 22/10/2019, published in Gazette of Delhi, Extraordinary, Part IV,
vide No. F.3(74)/Fin(Rev-I)/2019-20/DS-VI/498, dated 22/10/2019.
Explanation. For the purpose of this entry,–
(i) the term “promoter” shall have the same meaning as assigned to it in in
clause (zk) of section 2 of the Real Estate (Regulation and Development)
Act, 2016 (16 of 2016).
(ii) “project” shall mean a Real Estate Project (REP) or a Residential Real
Estate Project (RREP).
(iii) the term “Real Estate Project (REP)” shall have the same meaning as
assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation
and Development) Act, 2016 (16 of 2016).
(iv) “Residential Real Estate Project (RREP)” shall mean a REP in which
the carpet area of the commercial apartments is not more than 15 per cent. of
the total carpet area of all the apartments in the REP.
(v) This entry is to be taken to apply to all goods which satisfy the
conditions prescribed herein, even though they may be covered by a more
specific chapter/ heading/ sub heading or tariff item elsewhere in this
notification.
2. This notification shall come into force with effect from the1stof April, 2019.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy.-VI (Finance)
Note : The principal notification No.1/2017-State Tax (Rate), dated the 30th June, 2017 was published in
the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/382,
dated the 30th June, 2017 and last amended by notification No. 24/2018-State Tax (Rate), dated the
3rd September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.
F.3(24)/Fin(Rev-I)/2019-20/DS-VI/388, dated the 3rd September, 2019.
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.