Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, clarifies the applicability of a previous notification regarding the Delhi Goods and Services Tax Act, 2017. It inserts an explanation concerning the transport of goods within India. The notification is effective from January 1, 2019.
Key Points / Main Content:
Amendments to Notification No. 11/2017-State Tax Rate:
* An Explanation 2 is inserted in the Table, against serial number 9, in column 3, in item (vi).
* Explanation 2 states that the item does not apply to services other than the transport of goods from one place in India to another.
* The existing Explanation in the above item is renumbered as Explanation 1.
Effective Date:
* The notification is deemed to have come into force with effect from January 1, 2019.
Impact Analysis:
Businesses involved in the transport of goods:
Impact: Clarification on the applicability of tax rates concerning the transport of goods within India, potentially affecting tax obligations.
Action Required: Review and adjust tax practices to align with the clarified scope, particularly regarding services other than the transport of goods.
Tax authorities of Delhi:
Impact: Enforcement and interpretation of the updated tax regulations.
Action Required: Implement the changes in tax collection and assessment procedures.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and a metropolitan region in India.
Delhi Goods and Services Tax Act, 2017: An act of the Delhi Legislative Assembly relating to Goods and Services Tax.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the GST council, a body that makes recommendations to the Union and State Government on issues related to Goods and Service Tax.
Finance RevenueI Department: A department of the Government of the National Capital Territory of Delhi.
A.K. SINGH: Dy. Secy.VI Finance, Government of the National Capital Territory of Delhi.
New Delhi: Capital of India
Government of India Press, Ring Road, Mayapuri, New Delhi110064: Government of India's printing press located in Delhi.
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FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No. 30/2018 – State Tax (Rate)
No. F.3 (28)/Fin (Rev-I)/2019-20/ DS-VI/393.—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.11/2017-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/381, dated the 30th June, 2017,
hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3),
in item (vi), namely:—
“Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport
of goods from a place in India to another place in India”.
2. The existing Explanation in the above item shall be renumbered as Explanation 1.
3. This notification shall be deemed to have come into force with effect from 1st January, 2019.
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.11/2017-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/381 dated 30th June, 2017 and
was last amended vide notification No.17/2018-State Tax (Rate), dated the 2nd September, 2019 vide
no. F.3(8)/Fin.(Rev-I)/2019-20/DS-VI/374 dated the 2nd September, 2019.
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and Published by the Controller of Publications, Delhi-110054.