Executive Summary:
This notification from the Government of the National Capital Territory of Delhi amends notification No. 11/2017-State Tax Rate, dated June 30, 2017, regarding the Delhi Goods and Services Tax Act, 2017. The amendment clarifies the definition of "bus body building." This notification is effective from November 22, 2019.
Key Points / Main Content:
Amendment Details:
* The notification inserts an explanation in the Table, against serial number 26, in column 3, in item (ic) of the principal notification.
* The explanation clarifies that "bus body building" includes building a body on the chassis of any vehicle falling under chapter 87 of the Customs Tariff Act, 1975's First Schedule.
Effective Date:
* The notification is effective from November 22, 2019.
Impact Analysis:
Businesses involved in vehicle manufacturing and modification:
* Impact: Businesses involved in bus body building, particularly those working on chassis, will have a clearer understanding of how their activities are classified under the GST Act.
* Action Required: Review accounting and GST practices to ensure alignment with the clarified definition, specifically regarding vehicles falling under Chapter 87 of the Customs Tariff Act, 1975.
Tax Authorities:
* Impact: Authorities gain a clearer definition for the application of GST on bus body building, ensuring consistent and accurate tax implementation.
* Action Required: Implement the clarified definition when assessing GST on bus body building and disseminate the updated guidelines to relevant officers.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi.
National Capital Territory of Delhi: A Union Territory and city in India.
GST Council: An Indian council that makes recommendations on Goods & Services Tax.
Finance Department, Government of National Capital Territory of Delhi: The department responsible for finance and revenue matters in Delhi.
Customs Tariff Act, 1975: An Indian act related to customs duties and tariffs.
Sunil Sehgal: Deputy Secretary VI, Finance Department, Government of National Capital Territory of Delhi.
Mayapuri, New Delhi: A locality in Delhi, India, where the Government of India Press is located.
Ring Road: A major arterial road in Delhi, India.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNME NT OF INDIA
एस.जी.-डी.एल.-अ.-17032020-218700
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असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 44] DELHI, THURSDAY, MARCH 12, 2020/PHALGUNA 22, 1941 [N.C.T.D. No. 404
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 11th March, 2020
No. 26/2019 State Tax (Rate)
No. F.3(102)/Fin.(Rev-I)/2019-20/DS-VI/121.—In exercise of the powers conferred by sub-section (3)
of section 11 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, and on being satisfied that it is necessary so
to do, hereby makes the following further amendment in the notification of the Government of National Capital
Territory of Delhi, in the Department of Finance (Revenue-1) No.11/2017-State Tax (Rate), dated the 30th June,
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 30th June, 2017. In the said notification, in the Table, against serial
number 26, in column (3), in item (ic), the following Explanation shall be inserted, namely: -
“Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on
chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.”
2. This notification shall come into force with effect from the 22nd day of November, 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.11/2017-State Tax (Rate), dated the 30th June, 2017 was published in the
Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin (Rev-I)/2017-18/DS-VI/381, dated
the 30th June, 2017 and was last amended by notification No. 20/2019-State Tax (Rate), dated the
22nd October, 2019 vide number F.3 (71)/Fin (Rev-I)/2019-20/DS-VI/503, dated the 22nd October, 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.