Executive Summary:
This notification, issued by the Lt. Governor of the National Capital Territory of Delhi, amends notification No. 11/2017-State Tax Rate, dated June 30, 2017, regarding Delhi Goods and Services Tax. The amendment includes changes to entries related to maintenance, repair, or overhaul services for aircrafts. The changes are effective from April 1, 2020.
Key Points / Main Content:
Amendments to Notification 11/2017-State Tax Rate:
* A new item is inserted after item i in the table against serial number 25, concerning aircrafts.
* The new item addresses "Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts." The tax rate is 2.5
* In item ii, in column 3, after the brackets and figures (i), the word, brackets, and figures (ia) shall be inserted.
Effective Date:
* The notification is effective from April 1, 2020.
Impact Analysis:
Service Providers in the Aviation Sector:
* Impact: Tax rate changes for maintenance, repair, and overhaul services for aircraft, engines, and components.
* Action Required: Adjust invoicing and tax calculations to reflect the new tax rates from April 1, 2020.
Tax Authorities:
* Impact: Changes to tax revenue from the specified aviation services.
* Action Required: Update systems and procedures to accommodate the amended tax rates and ensure compliance.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted by the Government of National Capital Territory of Delhi.
National Capital Territory of Delhi: The administrative territory encompassing the city of Delhi in India.
GST Council: An entity that makes recommendations regarding the goods and services tax.
Notification No. 11/2017-State Tax Rate, dated the 30th June, 2017: A notification issued by the Department of Finance, RevenueI of the National Capital Territory of Delhi, regarding state tax rates.
Finance RevenueI Department: The department within the Government of National Capital Territory of Delhi responsible for finance and revenue matters.
Aircrafts: A category of goods pertaining to air travel mentioned in tax notification.
New Delhi, Delhi: The location where the document was printed.
Sunil Sehgal: Deputy Secretary IV, Finance, Government of National Capital Territory of Delhi.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
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एस.जी.-डी.एxलxx.-GअID.-E2x9xx0 82020-221438
SG-DL-E-29082020-221438
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 172] DELHI, FRIDAY, AUGUST 28, 2020/BHADRA 6, 1942 [N. C. T. D. No. 115
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 28th August, 2020
No. 02/2020–State Tax (Rate)
No. F. 03 (34)/Fin (Rev-I)/2020-21/DS-IV/65.—In exercise of the powers conferred by
sub-sections (1), (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of
section 15 and section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor
of the National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to
do, 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-1) 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,
namely:-
In the said notification, in the Table, against serial number 25,
(a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and
entries shall be inserted, namely, -
(3) (4) (5)
“(ia) Maintenance, repair or overhaul services in respect of aircrafts, 2.5 -”
aircraft engines and other aircraft components or parts.
(b) in item (ii), in column (3), after the brackets and figures “(i)”, the word, brackets, and figures
“and (ia)” shall be inserted.
2. This notification shall come into force with effect from the 1stday of April, 2020.
By Order and in the Name of the Lt. Governor of
the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy.-IV (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 the
30th June, 2017, and was last amended by notification No. 26/2019 - State Tax (Rate), dated the
11th March, 2020 vide No. F.3(102)/Fin.(Rev-I)/2019-20/DS-VI/121, dated the 11th March, 2020.
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.