Executive Summary:
This notification, issued by the Government of Delhi's Department of Finance, Revenue-I, amends a previous notification regarding the State Tax Rate under the Delhi Goods and Services Tax Act, 2017. The amendment, effective from September 21, 2017, modifies the tax rate for specific construction services provided to governmental bodies and for particular uses. It was authorized by the Lt. Governor of the National Capital Territory of Delhi, following the recommendations of the Council, and deemed necessary in the public interest.
Key Points / Main Content:
* **Amendment Details:**
* The notification amends the Government of Delhi's notification No. 11/2017-State Tax Rate, dated June 30, 2017.
* The amendment pertains to serial number 3 in the table of the original notification, specifically item (vi) in column 3.
* **Revised Tax Rates for Construction Services (item vi):**
* Applies to services provided to Central Government, State Government, Union Territory, a local authority or a governmental authority.
* Covers construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of:
* Civil structures or original works meant for non-commercial, non-industrial, or non-professional use.
* Structures meant for use as educational, clinical, or art/cultural establishments.
* Residential complexes predominantly for self-use or employee use, or use by persons specified in Schedule III, paragraph 3 of the Delhi Goods and Services Tax Act, 2017.
* **Tax Rates for Other Construction Services (item vii):**
* Applies to construction services not covered under items i, ii, iii, iv, v, and vi.
* **Effective Date:**
* The notification is effective from September 21, 2017.
Impact Analysis:
**Central Government, State Government, Union Territory, Local Authorities, and Governmental Authorities:**
* Impact: These entities will experience changes in the applicable tax rates for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of civil structures and original works, depending on the intended use of the structure.
* Action Required: These entities must review their ongoing and future construction projects to determine the appropriate tax rates based on the amended notification, specifically considering the intended use of the structures (commercial, industrial, educational, residential, etc.) and ensure compliance with the updated tax regulations.
**Service Providers (Construction Companies):**
* Impact: Construction companies providing services to the specified governmental bodies and for the specified uses will need to adjust their billing and tax calculations based on the revised tax rates.
* Action Required: These companies must update their accounting systems and procedures to reflect the new tax rates and ensure accurate tax reporting and compliance with the Delhi Goods and Services Tax Act, 2017, as amended. They need to properly categorize the construction services provided to determine the applicable tax rate (item vi or vii).
**Educational, Clinical, and Art/Cultural Establishments:**
* Impact: These establishments may experience changes in the overall cost of construction or renovation projects due to the revised tax rates on construction services provided to them.
* Action Required: These establishments should review their budgets for ongoing and planned construction projects to account for any changes in costs resulting from the amended tax rates.
**Residents and Employees using Residential Complexes:**
* Impact: This group may be affected by changes to construction costs of residential complexes that are for self-use or for use of employees.
* Action Required: If involved in construction, they may need to consider changes to the costs and the impact on GST.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A law enacted by the Legislative Assembly of Delhi.
National Capital Territory of Delhi: A Union Territory and a state of India.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor of Delhi, the constitutional head of the state.
Council: Refers to a council providing recommendations related to the Delhi Goods and Services Tax Act, 2017.
Department of Finance Revenue1: A department of the Government of Delhi.
Central Government: The Union Government of India.
State Government: The government of any state in India.
Union Territory: A type of administrative division in India.
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GOVERNMENT OF INDIA
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PUBLISHED BY AUTHORITY
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No. 392] DELHI, TUESDAY, NOVEMBER 7, 2017/KARTIKA 16, 1939 [N.C.T.D. No. 308
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PART—IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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अअअअििििधधधधससससचचूूचचूू ननननाााा
(cid:1)द(cid:3) ली, 6 नव(cid:9) बर, 2017
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धारा 9 क(cid:18) उपधारा (1), धारा 11 क(cid:18) उप धारा (1), धारा 15 क(cid:18) उप धारा (5) , एवं धारा 16 क(cid:18) उप धारा (1) म(cid:28) (cid:29)द(cid:30) शि!य# का
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(cid:1)क (cid:1)द(cid:3)ली के राजप*, असाधारण, खंड IV, सं:य ा सं. फा. 03/(15) /िव(cid:30)/(राज.-1)/2017-18/डीएस-VI/381, (cid:1)दनांक 30 जून, 2017
को (cid:29)कािशत ’आ ह,ै म(cid:28) िन> संशोधन करते ह ?:—
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6567 DG/2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
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हो,—
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(cid:1)द(cid:3)ली माल एवं सेवा कर अिधिनयम, 2017 क(cid:18) तीसरी अनुसूची के
पैरा 3 म(cid:28) वTणNत (cid:1)कए गए ह ?।
(vii) उपयुN@त (i), (ii), (iii), (iv), (v) एवं (vi) से िभJ न िविनमाNण सेवाएं 9 -”
यह अिधसूचना (cid:1)दनांक 21 िसतंबर, 2017 से (cid:29)भावी होगी ।
रा(cid:3)ीय राजधानी (cid:6)े(cid:8) (cid:9)द(cid:11)ली के उपरा(cid:15)यपाल
के आदशे से तथा उनके नाम पर,
ए. के. (cid:16)संह, उप सिचव -VI (िव(cid:22))
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 6th November, 2017
No. 24/2017- State Tax (Rate)
No. F. 3(37)/Fin (Rev-I)/2017-18/DS-VI/703.—In exercise of the powers conferred by sub-section (1) of
section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Delhi Goods
and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the
recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes
the following amendments in the notification of the Government of Delhi, in the Department of Finance (Revenue-1),
No. 11/2017-State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide
number No.F. 3(15)/Fin (Rev-I)/2017-18/DS-VI/381, dated the 30thJune, 2017, namely:—
In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating
thereto, in columns (3), (4) and (5), the following shall be substituted, namely:—PART IV] DELHI GAZETTE : EXTRAORDINARY 3
(3) (4) (5)
“(vi) Services provided to the Central Government, State Government,
Union Territory, a local authority or a governmental authority by way of
construction, erection, commissioning, installation, completion, fitting out,
repair, maintenance, renovation, or alteration of —
(a) a civil structure or any other original works meant predominantly
for use other than for commerce, industry, or any other business or
6 -
profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a
clinical, or (iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use
of their employees or other persons specified in paragraph 3 of the
Schedule III of the Delhi Goods and Services Tax Act, 2017.
(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 -”.
This notification shall come into force with effect from the 21st day of September, 2017.
By Order and in the Name of the Lt. Governor
of 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.