Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, Department of Finance (Revenue-I), introduces amendments to the Delhi Goods and Services Tax Act, 2017. It modifies the State Tax Rate notification of June 30, 2017, with changes to the schedule of goods and services. The notification comes into force on January 1, 2019.
Key Points / Main Content:
Amendments to the Schedule:
* **S. No. 43A:** The entries relating to S. No. 43A are substituted with entries for:
* Vegetables, uncooked or cooked by steaming or boiling in water, frozen (0710).
* Vegetables provisionally preserved (e.g., by sulphur dioxide gas, in brine, in sulphur water), but unsuitable for immediate consumption (0711).
* **S. No. 121A:** A new serial number is inserted after S. No. 121 for:
* Music, printed or in manuscript, whether or not bound or illustrated (4904).
* **S. No. 153:** A new serial number is inserted after S. No. 152 for:
* Any supply of gift items received by the President, Prime Minister, Governor, Chief Minister of any State or Union Territory, or any public servant, by way of public auction by the government, where auction proceeds are to be used for public or charitable cause.
Effective Date:
* The notification comes into force on January 1, 2019.
Impact Analysis:
Taxpayers/Businesses:
Impact: Businesses dealing with the specified goods (vegetables, preserved vegetables, music) will be subject to the revised tax rates and classifications. Those involved with auction of gifts received by high ranking officials where proceeds go to public or charitable cause will also be impacted.
Action Required: Update accounting and tax reporting systems to reflect the changes in tax rates and classifications for the specified goods.
Government of NCT of Delhi (Finance Department):
Impact: Responsible for implementing and administering the amended tax regulations.
Action Required: Ensure that the updated regulations are properly communicated to relevant stakeholders and that systems are in place to enforce the changes.
Consumers:
Impact: May experience changes in the prices of goods and services affected by the tax rate adjustments.
Action Required: Be aware of potential price changes on affected goods and services.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted by the Government of National Capital Territory of Delhi, referenced as the basis for the notification's amendments.
National Capital Territory of Delhi: The administrative division where the notification is applicable.
Council: The recommending body for the amendments to the State Tax Rate, likely referring to the Goods and Services Tax (GST) Council.
Finance RevenueI Department: The department of the Government of National Capital Territory of Delhi responsible for the notification.
A.K. SINGH: The Dy. Secy.VI Finance, signatory of the notification.
State Tax Rate: Subject of the notification, specifically regarding amendments to the tax rates.
Lt. Governor of National Capital Territory of Delhi: The executive authority who approves the notification.
New Delhi, Delhi: Location where the gazette is printed.
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फफफफाााा.... सससस..ंं..ंं 00003333((((22225555))))//// ििििवववव(cid:12)(cid:12)(cid:12)(cid:12) ((((jkt.&1))))@2222000011119999----22220000@डडडडीीीीएएएएसससस----VVVVIIII////333399990000....————(cid:1)द(cid:3)ली माल एवं सेवाकर अिधिनयम, 2017 (2017 का
03) क(cid:9) धारा 11 क(cid:9) उप-धारा (1) के तहत (cid:19)द(cid:20)त शि(cid:23)य(cid:25) का (cid:19)योग करते (cid:28)ए, रा(cid:30)ीय राजधानी !े" (cid:1)द(cid:3)ली के उपरा#यपाल, जीएसटी
प$रषद ्क(cid:9) िसफा$रश(cid:25) के आधार पर, एतद*ारा, रा(cid:30)ीय राजधानी !े" (cid:1)द(cid:3)ली सरकार, िव(cid:20) त िवभाग (राज, व-I) क(cid:9) अिधसूचना सं1 या
2/2017- रा#य कर (दर), (cid:1)दनांक 30 जून, 2017 िजसे फा. सं. 03(15)/िव3(राज0-1)/2017-18/डीएस-VI/374, (cid:1)दनांक 30 जून,
2017 के तहत (cid:1)द(cid:3)ली के राजप", असाधारण के भाग-IV, म7 (cid:19)कािशत (cid:1)कया गया था, म7 और आगे भी िन; निलिखत संशोधन करती ह,ै
यथा:-
उ<त अिधसूचना म7,
1. अनुसूची म7, -
i) =म सं1य ा 43क और उससे संबंिधत (cid:19)िवि?य(cid:25) के , थान पर िन; निलिखत =म सं1 या और (cid:19)िवि?य(cid:25) को (cid:19)ित, थािपत (cid:1)कया
जाएगा, यथा:-
4591 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
“43क 0710 सिAजयां (पक(cid:9) (cid:28)ई या भाप से पकाई गई या पानी म7 उबाली (cid:28)ई) Cोजन
43ख 0711 सिAजयां जो वैकि(cid:3)पक Eप से संरि!त रखी गई हो (उदाहरणाथGस(cid:3) फर डाई आ< साइड से, Iाईन म7, स(cid:3) फर
वॉटर म7या अLय संर!क िवलेयन म7), ले(cid:1)कन िजनका उसी अव, था म7 त(cid:20) काल उपयोग नहM (cid:1)कया जा सकता है”;
ii) =म सं1य ा 121 और उससे संबंिधत (cid:19)िवि?य(cid:25) के पN चात िन; निलिखत =म सं1 या और (cid:19)िवि?य(cid:25) को अंत:, थािपत (cid:1)कया
जाएगा, यथा: -
“121क 4904 ;य ूिजक, P(cid:19)ं$टड या मैनु, =िRट म,7 चाह ेबाउंड या इले, टेटड हो या नहM”;
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iii) =म सं1य ा 152 और उससे संबंिधत (cid:19)िवि?य(cid:25) के पN चात िन; निलिखत =म सं1 या और (cid:19)िवि?य(cid:25) को अंत:, थािपत (cid:1)कया
जाएगा, यथा: -
“153 कोई भी राU Vपित, (cid:19)धान मं"ी, (cid:1)कसी रा# य/संघ रा# य !े" के रा# यपाल या मु1 यमं"ी या (cid:1)कसी लोक सेवक को िमले
अTय ाय
उपहार मद(cid:25) का सरकार के *ारा सावGजिनक नीलामी करके आपूXतG जहां ऐसी नीलामी का पैसा जनता या
खैराती उपयोग के िलए (cid:1)कया जाना हो”।
2. यह अिधसूचना 01 जनवरी, 2019 से (cid:19)वXतGत होगी ।
रा(cid:30)ीय राजधानी !े" (cid:1)द(cid:3)ली के उपरा#यपाल
के आदशे से तथा उनके नाम पर,
ए० के० Pसंह, उप-सिचव -VI (िव3)
ननननोोोोटटटट:::: (cid:19)धान अिधसूचना सं1य ा 2/2017- रा#य कर (दर), (cid:1)दनांक 30 जून, 2017 को फा. सं. 03(15)/िव3(राज.-1)/2017-18/डीएस-
VI/374, (cid:1)दनांक 30 जून, 2017 के तहत (cid:1)द(cid:3)ली के राजप", असाधारण, के भाग-IV, म7 (cid:19)कािशत (cid:1)कया गया था और इसम7
अंितम बार अिधसूचना सं1य ा 19/2018- रा#य कर (दर), (cid:1)दनांक 02/09/2019 िजसे फा. सं. 03(10)/िव3(राज.-1)/2018-
19/डीएस-VI/376 (cid:1)दनांक 02/09/2019 के तहत (cid:1)द(cid:3)ली के राजप", असाधारण, के भाग-VI, म7 (cid:19)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. 25/2018 – State Tax (Rate)
F. No. 3 (25)/Fin (Rev-I)/2019-20/ DS-VI/390.—In exercise of the powers conferred by sub-sections (1) 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, 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.2/2017- 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/ 374, dated the 30thJune, 2017, namely:-
In the said notification, -
1. In the schedule,
i) for S. No. 43A and the entries relating thereto, the following serial numbers and the entries shall be
substituted, namely:-
“43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43B 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur
water or in other preservative solutions), but unsuitable in that state for immediate
consumption”;[PART IV DELHI GAZETTE : EXTRAORDINARY 3
ii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be
inserted, namely: -
“121A 4904 Music, printed or in manuscript, whether or not bound or illustrated”;
00 00
iii) after S. No. 152 and the entries relating thereto, the following serial number and the entries shall be
inserted, namely: -
“153 Any Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of
chapter any State or Union Territory, or any public servant, by way of public auction by the
government, where auction proceeds are to be used for public or charitable cause”.
2. This notification shall come into force on the 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. 2/2017-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/374 dated 30th June, 2017 and
was last amended vide notification No. 19/2018-State Tax (Rate), dated the 2nd September, 2019, vide
No. F.3(10)/Fin.(Rev-I)/2019-20/DS-VI/376 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.