Executive Summary:
This notification from the Government of the National Capital Territory of Delhi, effective January 1, 2019, amends the Delhi Goods and Services Tax Act, 2017. It addresses tax rates concerning goods transport agencies, business facilitators and correspondents, and security services. The notification introduces provisos and insertions related to these services and their applicability to various entities.
Key Points / Main Content:
Amendments to Notification No. 13/2017-State Tax Rate:
* Goods Transport Agencies:
* A proviso is inserted stating that the entry does not apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road to:
* Departments or Establishments of the Central Government, State Government, or Union Territory.
* Local authorities.
* Governmental agencies registered under the Delhi Goods and Services Tax Act, 2017, solely for deducting tax under section 51 and not for making taxable supplies.
* Insertions of New Service Categories:
* The following service categories are inserted after serial number 11:
* Services provided by a business facilitator (BF) to a banking company located in the taxable territory.
* Services provided by an agent of a business correspondent (BC) to another BC located in the taxable territory.
* Security services provided by any person other than a body corporate to a registered person.
* Security Services Proviso:
* The entry regarding security services does not apply to:
* Departments or Establishments of the Central Government, State Government, or Union Territory.
* Local authorities.
* Governmental agencies registered under the Delhi Goods and Services Tax Act, 2017, solely for deducting tax under section 51 and not for making taxable supplies.
* Registered persons paying tax under section 10 of the said Act.
* Explanation Amendment:
* A clause is inserted stating that provisions applying to the Central Government and State Governments also apply to the Parliament and State Legislatures.
Impact Analysis:
Central Government/State Government/Union Territory Departments and Establishments:
* Impact: Goods and Services Tax may not apply for Goods Transport Agency and Security services provided to them in certain cases.
* Action Required: Assess whether registration under the Delhi Goods and Services Tax Act, 2017 is solely for deducting tax under section 51 and not for making a taxable supply of goods or services.
Local Authorities:
* Impact: Goods and Services Tax may not apply for Goods Transport Agency and Security services provided to them in certain cases.
* Action Required: No specific action mentioned.
Governmental Agencies:
* Impact: Goods and Services Tax may not apply for Goods Transport Agency and Security services provided to them in certain cases.
* Action Required: Assess whether registration under the Delhi Goods and Services Tax Act, 2017 is solely for deducting tax under section 51 and not for making a taxable supply of goods or services.
Business Facilitators and Correspondents:
* Impact: Clarification on tax implications for services provided by business facilitators and agents of business correspondents.
* Action Required: Review and comply with the new tax rate rules for services provided.
Registered Persons:
* Impact: Clarification on tax implications for Security services received, especially for those paying tax under section 10 of the Act.
* Action Required: Review and comply with the new tax rate rules for services received, and check if paying tax under Section 10.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India, where the notification is issued by the government.
Delhi Goods and Services Tax Act, 2017: A state law related to Goods and Services Tax in Delhi, mentioned in the context of tax deductions.
Lt. Governor of National Capital Territory of Delhi: The administrative head of Delhi, in whose name the notification is issued.
Council: The GST Council, an entity that makes recommendations related to taxation.
A.K. SINGH: The Dy. Secy.VI Finance, who authorized the notification.
Central Government: The Union government of India, to which certain provisions apply.
State Government: Refers to the state governments within India, to which certain provisions apply.
Union Territory: Refers to the Union territories within India, to which certain provisions apply.
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GOVERNMENT OF INDIA
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PUBLISHED BY AUTHORITY
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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ससससं.ं.ं.ं. 22229999////2222000011118888---- रररराााा(cid:3)(cid:3)(cid:3)(cid:3)यययय ककककरररर ((((ददददरररर))))
फफफफाााा.... सससस..ंं..ंं 00003333((((22227777))))//// ििििवववव(cid:12)(cid:12)(cid:12)(cid:12) ((((jkt.&1))))@2222000011119999----22220000@डडडडीीीीएएएएसससस----VVVVIIII////333399992222....————(cid:1)द(cid:3)ली माल एवं सेवाकर अिधिनयम, 2017 (2017 का
03) क(cid:8) धारा 09 क(cid:8) उप-धारा (3) के तहत (cid:9)द(cid:10)त शि(cid:14)य(cid:16) का (cid:9)योग करते (cid:19)ए, रा(cid:23)ीय राजधानी (cid:27)े(cid:29) (cid:1)द(cid:3)ली के उपरा यपाल, जीएसटी
प!रषद ्क(cid:8) िसफा!रश(cid:16) के आधार पर, ,rn}~ kjk, रा(cid:23)ीय राजधानी (cid:27)े(cid:29) (cid:1)द(cid:3)ली सरकार, िव(cid:10)त िवभाग (राज’ व-I) क(cid:8) अिधसूचना सं* या
13/2017- रा य ककककरररर (दर) (cid:1)दनांक 30 जून, 2017, िजसे फा. सं. 03(15)/िव-(राज0-1)/2017-18/डीएस-VI/379, (cid:1)दनांक 30 जून,
2017 के तहत (cid:1)द(cid:3)ली के राजप(cid:29), असाधारण के भाग-IV, म0 और आगे भी िन1 निलिखत संशोधन करती ह,ै यथा:—
उ2त अिधसूचना म0,-
(i) सारणी म0,-
(क) 3म सं*य ा 1 के सम(cid:27), कॉलम (2), मद (छ) के प4 चात िन1 निलिखत पर6 तुक को अंत:’ थािपत (cid:1)कया जाएगा, यथा:-
“बशत: (cid:1)क इस (cid:9)िवि; म0 िनिहत कोई भी बात ऐसे (cid:1)कसी माल प!रवहन एज0सी के =ारा, सड़क माग> से गु?स कै!रज म0
माल के प!रवहन के Aप म0 -
(क) के6B सरकार या रा य सरकार या संघ रा य (cid:27)े(cid:29) के िवभाग या (cid:9)ितCठ ान; या
4588 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
(ख) ’थ ानीय (cid:9)ािधकरण; या
(ग) सरकारी एज0िसय(cid:16),
िज6ह (cid:16)ने केवल धारा 51 के अंतग>त कर म0 कटौती (cid:1)कए जाने के िलए (cid:1)द(cid:3)ली माल एवं सेवा कर अिधिनयम, 2017
(2017 का 03) म0 पंजीकरण कराया हो और न (cid:1)क माल या सेवाG क(cid:8) कर वाली आपूJत> करने के िलए, को (cid:9)दान क(cid:8)
जाने वाली सेवाG पर लागू नहK होगी । ”;
(ख) 3म संखय ् ा 11 और उससे संबंिधत (cid:9)िवि;य(cid:16) के प4 चात िन1 निलिखत 3म सं* या और (cid:9)िवि;य(cid:16) को अंत:’ थािपत (cid:1)कया
जाएगा, यथा: -
(1) (2) (3) (4)
“12. िबजनेस फैिसिलटेटर(बीएफ) के =ारा बLMकंग कंपनी को दी जान े िबजनेस कोई भी कंपनी जो कर
वाली सेवाएं फैिसिलटेटर(बीएफ) वाले भू-(cid:27)े(cid:29) म0 अवि’थत
हो
13. (cid:1)कसी िबजनैस कोरेसप(cid:16)ड0ट (बीसी) के (cid:1)कसी एज0ट के =ारा िबजनैस कोरेसप(cid:16)ड0ट ऐसा िबजनैस कोरेसप(cid:16)ड0ट
िबजनैस कोरेसप(cid:16)ड0ट (बीसी) को दी जाने वाली सेवाएं (बीसी) का एज0ट (बीसी) जो (cid:1)क कर वाले
भू-(cid:27)े(cid:29) म0 अवि’थत हो
14. (cid:1)कसी पंजीकृत Pय ि(cid:14) को (cid:9)दान क(cid:8) जाने वाली सुर(cid:27)ा सेवाएं कोई भी P यि(cid:14) जो (cid:1)क ऐसा कोई पंजीकृत P यि(cid:14)
(ऐसी सेवाएं जो सुर(cid:27)ा काJम>क(cid:16) क(cid:8) आपूJत> करके दी गई ह(cid:16)): िनगिमत िनकाय से िभ6 न जो कर वाले भू-(cid:27)े(cid:29) म0
हो अवि’थत हो”;
बशत: (cid:1)क इस (cid:9)िवि; म0 िनिहत कोई भी बात उन गाड> क(cid:8)
सेवाG पर लागू नहK होगी जो (cid:1)क, -
(i) (क) के6B सरकार या रा य सरकार या संघ रा य (cid:27)े(cid:29) के
िवभाग या (cid:9)ितCठ ान; या
(ख) ’थ ानीय (cid:9)ािधकरण; या
(ग) सरकारी एज0िसय(cid:16),
िज6ह (cid:16)ने केवल धारा 51 के अंतग>त कर म0 कटौती (cid:1)कए जाने के
िलए (cid:1)द(cid:3)ली माल एवं सेवा कर अिधिनयम, 2017 (2017 का
03) म0 पंजीकरण कराया हो और न (cid:1)क माल या सेवाG क(cid:8) कर
वाली आपूJत> करने के िलए, को (cid:9)दान क(cid:8) गई हो”;
(ii) रिज’Q ीकृत Pय ि(cid:14) जो (cid:1)क (cid:1)द(cid:3)ली माल एवं सेवा कर
अिधिनयम, 2017 (2017 का 03) क(cid:8) धारा 10 के अंतग>त
क1प ोिजशन ’ क(cid:8)म के िलए पंजीकृत ह(cid:16) ।
(ii) ’प Cट ीकरण म0, उप-वा2य (छ), के प4च ात िन1 निलिखत उपवा2 य को अंत:’ थािपत (cid:1)कया जाएगा, यथा:-
“(ज) इस अिधसूचना के (cid:9)ावधान जहां तक ये के6 B सरकार और रा य सरकार(cid:16) पर लागू होते ह,L संसद और रा य(cid:16) के िवधान
मंडल पर भी लागू ह(cid:16)गे ।” ।
2. यह अिधसूचना 01 जनवरी, 2019 से लागू होगी ।
रा(cid:23)ीय राजधानी (cid:27)े(cid:29) (cid:1)द(cid:3)ली के उपरा यपाल
के आदशे से तथा उनके नाम पर,
ए० के० Sसंह, उप-सिचव -VI (िव-)
ननननोोोोटटटट: (cid:9)धान अिधसूचना सं*य ा 13/2017- रा य कर (दर), (cid:1)दनांक 30 जून, 2017 को फा.सं. 03(15)/िव-(राज.-1)/2017-
18/डीएस-VI/379, (cid:1)दनांक 30 जून, 2017 के तहत (cid:1)द(cid:3)ली के राजप(cid:29), असाधारण, के भाग-IV, म0 (cid:9)कािशत (cid:1)कया गया था और
इसम0 अंितम बार अिधसूचना सं*य ा 15/2018- रा य कर (दर), (cid:1)दनांक 02/09/2019 िजसे फा.सं. 03(6)/िव-(राज.-[PART IV DELHI GAZETTE : EXTRAORDINARY 3
1)/2019-20/डीएस-VI/372 (cid:1)दनांक 02/09/2019 के तहत (cid:1)द(cid:3)ली के राजप(cid:29), असाधारण, के भाग-IV, म0 (cid:9)कािशत (cid:1)कया गया
था, के =ारा संशोधन (cid:1)कया गया ह ै।
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No. 29/2018 – State Tax (Rate)
F.No. 3 (27)/Fin (Rev-I)/2019-20/ DS-VI/392.—In exercise of the powers conferred by sub-section (3) of
section 9 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, hereby makes the following further amendments in the notification of
the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No.13/2017-State
Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide
F.No. 3(15)/Fin(Rev-I)/2017-18/DS-VI/ 379, dated the 30thJune, 2017, namely:—
In the said notification,-
(i) in the Table,-
(a) against serial number 1,in the entry in column (2), after item (g), the following proviso shall be inserted,
namely: -
“Provided that nothing contained in this entry shall apply to services provided by a goods transport agency,
by way of transport of goods in a goods carriage by road, to, -
(a) a Department or Establishment of the Central Government or State Government or Union Territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Delhi Goods and Services Tax Act, 2017 (03 of 2017) only for the
purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.”;
(b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be
inserted, namely:—
(1) (2) (3) (4)
“12. Services provided by business facilitator Business facilitator (BF) A banking company, located
(BF)to a banking company in the taxable territory
13. Services provided by an agent of An agent of business A business correspondent,
business correspondent (BC) to business correspondent (BC) located in the taxable
correspondent (BC). Territory.
14. Any person other than a body A registered person, located in
Security services (services provided by
corporate the taxable Territory.”;
way of supply of security personnel)
provided to a registered person:
Provided that nothing contained in this
entry shall apply to, -
(i)(a) a Department or Establishment of
the Central Government or State
Government or Union Territory; or
(b) local authority; or
(c) Governmental agencies;
which has taken registration under the
Delhi Goods and Services Tax Act, 2017
(03 of 2017) only for the purpose of
deducting tax under section 51 of the
said Act and not for making a taxable
supply of goods or services; or
(ii) a registered person paying tax
under section 10 of the said Act.4 DELHI GAZETTE : EXTRAORDINARY PART IV]
(ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:-
“(h) provisions of this notification, in so far as they apply to the Central Government and State
Governments, shall also apply to the Parliament and State Legislatures.”.
2. 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.13/2017-State Tax (Rate), dated the 30th June, 2017 was published in the Gazette
of Delhi, Extraordinary, Part IV, vide F.No. 3(15)/Fin(Rev-I)/2017-18/DS-VI/379 dated 30th June, 2017 and
was last amended vide notification No.15/2018-State Tax (Rate), dated the 2nd September, 2019, vide
F.No. 3(6)/Fin.(Rev-I)/2019-20/DS-VI/372 dated the 2nd September, 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.