Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, amends the Delhi Goods and Services Tax Act, 2017. It clarifies the scope and applicability of notification No. 12017 State Tax Rate, dated June 30, 2017, by inserting an explanation regarding exemption criteria. The notification is effective from September 20, 2018.
Key Points / Main Content:
Amendment Details:
* The notification inserts an explanation in notification No. 12017 State Tax Rate, dated June 30, 2017.
* The explanation is added in the Table, against serial number 41, in column 3.
Explanation Content:
* For exemption purposes, the Central Government, State Government, or Union Territory must have 50% ownership in the entity.
* Ownership can be direct or through an entity wholly owned by the Central Government, State Government, or Union Territory.
Effective Date:
* The notification is deemed to have come into force on September 20, 2018.
Impact Analysis:
Government of National Capital Territory of Delhi:
* Impact: Responsible for implementing and enforcing the clarified exemption criteria under the Delhi Goods and Services Tax Act, 2017.
* Action Required: Update relevant guidelines and processes to reflect the inserted explanation.
Businesses/Entities:
* Impact: Need to understand and comply with the clarified ownership criteria to avail of the exemption under the Delhi Goods and Services Tax Act.
* Action Required: Review ownership structure to determine eligibility for exemption and ensure compliance with the new explanation.
Tax Authorities:
* Impact: Must apply the clarified exemption criteria when assessing eligibility for tax exemptions.
* Action Required: Update assessment procedures and provide guidance to businesses on the clarified criteria.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A state law enacted by the Government of National Capital Territory of Delhi related to Goods and Services Tax.
National Capital Territory of Delhi: A Union Territory and metropolitan region encompassing New Delhi.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor of Delhi, the constitutional head of the National Capital Territory of Delhi.
Council: Refers to a council, likely the Goods and Services Tax (GST) Council, which makes recommendations related to GST.
Gazette of Delhi: The official gazette of the National Capital Territory of Delhi, where government notifications are published.
Central Government: The Union Government of India.
State Government: The government of a State within India.
Union territory: A type of administrative division in the Republic of India.
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FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 2nd September, 2019
No. 23/2018 – State Tax
No. F. 3 (23)/Fin (Rev-I)/2019-20/ DS-VI/383.—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 National Capital Territory
of Delhi, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of
clarifying the scope and applicability of the notification of the Government of National Capital Territory of Delhi, in
the Department of Finance (Revenue-I) No.12/2017- State Tax (Rate), dated the 30th June, 2017, published in the
Gazette of Delhi, Extraordinary, Part IV, vide noF.3(15)/Fin(Rev-I)/2017-18/DS-VI/380, dated the 30thJune, 2017,
hereby inserts the following Explanation in the said notification, in the Table, against serial number 41, in column (3),
namely:-
“Explanation.-For the purpose of this exemption, the Central Government, State Government or Union territory must
have 50 percent ownership in the entity directly or through an entity which is wholly owned by the Central
Government, State Government or Union territory.”.
2. This notification shall be deemed to have come into force with effect from the 20th day of
September, 2018.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy.-VI (Finance)
Note : The principal notification No.12/2017-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/380 dated 30th June, 2017 and
was last amended vide notification No. 14/2018-State Tax (Rate), dated 02.09.2019, vide No. F.3(5)/Fin.
(Rev-I)/2019-20/DS-VI/371 dated 02.09.2019.
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.