Executive Summary:
This notification from the Government of the National Capital Territory of Delhi amends the notification No.01/2017-State Tax Rate, dated June 30, 2017, regarding the Delhi Goods and Services Tax Act, 2017. It omits one item from Schedule II and substitutes another in Schedule IV. The notification is effective from March 1, 2020.
Key Points / Main Content:
Amendments to Schedules:
Omission: S. No. 242 and related entries in Schedule II 6 are omitted.
Substitution: In Schedule IV 14, S. No. 228 and related entries are replaced with "228. Any chapter Lottery."
Effective Date:
The notification is effective from March 1, 2020.
Impact Analysis:
Taxpayers:
Impact: Taxpayers dealing with lottery may experience changes in tax rates or classifications.
Action Required: Review business operations to ensure compliance with the updated tax rates or classifications of lottery.
Government of NCT of Delhi (Finance, Revenue Department):
Impact: Responsible for implementing and enforcing the updated tax regulations.
Action Required: Update systems and procedures to reflect the changes, and communicate the changes to relevant stakeholders.
GST Council:
Impact: Their recommendations formed the basis for these amendments.
Action Required: Monitor the implementation and impact of the amendments and provide further guidance as necessary.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law passed in Delhi, referenced in the notification for amendments.
GST Council: An entity whose recommendations are the basis for the notification's amendments.
Finance RevI Department: The department of the Government of National Capital Territory of Delhi responsible for the notification.
Notification No. 01/2017-State Tax Rate, dated the 30th June, 2017: The principal notification being amended by this document, concerning state tax rates.
Delhi Gazette Extraordinary: The official gazette of Delhi, where the notifications are published.
Lt. Governor of the National Capital Territory of Delhi: The issuing authority for the notification.
Sunil Sehgal: Deputy Secretary IV Finance, who signed the order on behalf of the Lt. Governor of Delhi.
New Delhi, Delhi: Location of the Dte. of Printing at Government of India Press
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
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असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 139] DELHI, WEDNESDAY, AUGUST 5, 2020/SRAVANA 14, 1942 [N. C. T. D. No. 86
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 5th August, 2020
No. 01/2020-State Tax (Rate)
No. F.3 (21)/Fin (Rev-I)/2020-21/DS-IV/41.—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 the 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
Finance (Rev-I) Department, No.01/2017-State Tax (Rate), dated the 30th June, 2017, published in the Part-IV of
Delhi Gazette Extraordinary, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/382, dated the 30th June, 2017,
namely:-
In the said notification, -
(a) in Schedule II - 6%, S. No. 242 and the entries relating thereto shall be omitted;
(b) in Schedule IV - 14%, for S. No. 228 and the entries relating thereto, the following S. No. and the entries
shall be substituted, namely: -
“228. Any chapter Lottery”.
2. This notification shall come into force on the 1st day of March, 2020.
By Order and in the Name of the Lt. Governor
of the Government of National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy. IV (Finance)
Note: - The principal notification No. 01/2017-State Tax (Rate), dated the 30th June, 2017 was published in the Part-IV
of Delhi Gazette Extraordinary, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/382, dated the 30th June, 2017 and
last amended by Notification No. 27/2019-State Tax (Rate) dated the 16th July , 2020 published in the Delhi Gazette
Extraordinary Part-IV, vide number F.3(15)/Fin(Rev-I)/2020-21/DS-IV/27, dated the 16th July , 2020.
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.