Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, exempts intra-state supplies of gold under the "Export Against Supply by Nominated Agency" scheme from State Tax. The exemption is subject to specific conditions related to export timelines and procedures outlined in the Foreign Trade Policy. The notification is effective from January 1, 2019.
Key Points / Main Content:
Tax Exemption:
* Exempts intra-state supply of gold (heading 7108 of the Customs Tariff Act, 1975) from State Tax under Section 9 of the Delhi Goods and Services Tax Act, 2017.
* Applies to supplies by Nominated Agencies under the "Export Against Supply by Nominated Agency" scheme.
Conditions for Exemption:
* Nominated Agency and recipient must follow procedures in the Foreign Trade Policy and Handbook of Procedures.
* Recipient must export jewelry made from the gold within 90 days of supply.
* Recipient must provide the Nominated Agency with a copy of the shipping bill/bill of export with GSTIN and export invoice details within 120 days of supply.
* If proof of export is not provided within the stipulated time, the Nominated Agency is liable to pay the State Tax on the unexported quantity of gold along with interest from the original due date.
Definitions:
* "Foreign Trade Policy" refers to the Foreign Trade Policy 2015-2020, notified on December 5, 2017.
* "Handbook of Procedures" refers to the Handbook of Procedure, notified on December 5, 2017.
* "Nominated Agency" refers to entities in List 34 of Notification No. 50/2017-Customs, dated June 30, 2017.
Effective Date:
* The notification is effective from January 1, 2019.
Impact Analysis:
Nominated Agencies:
* Impact: Responsible for supplying gold under the specified scheme and ensuring compliance with the stated conditions.
* Action Required: Follow Foreign Trade Policy and Handbook of Procedures; collect and verify export documents from recipients; pay State Tax and interest if export conditions are not met.
Recipients (Registered Persons):
* Impact: Can avail State Tax exemption on gold purchases for export purposes, subject to meeting specific export obligations.
* Action Required: Export jewelry within 90 days; provide shipping documents to Nominated Agency within 120 days; comply with Foreign Trade Policy and Handbook of Procedures.
Key Entities Referenced
National Capital Territory of Delhi: Union Territory of India, where the policy is applicable.
Delhi Goods and Services Tax Act, 2017: Act of the Delhi Government under which the notification regarding State Tax is issued.
Customs Tariff Act, 1975: Indian Act to which the schedule for gold heading 7108 is referred.
Foreign Trade Policy, 2015-2020: A policy document notified by the Government of India, Ministry of Commerce and Industry.
Handbook of Procedures: A procedural handbook related to Foreign Trade Policy, notified by the Government of India, Ministry of Commerce and Industry.
Nominated Agency: Entities mentioned in List 34 of Notification No. 50/2017Customs, that are allowed to supply gold under the export scheme.
Goods and Services Tax Identification Number: A unique code to identify every GST-registered person.
A. K. SINGH: Dy. Secy.VI Finance, signatory of the notification.
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GOVERNMENT OF INDIA
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PUBLISHED BY AUTHORITY
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No. 213] DELHI, WEDNESDAY, SEPTEMBER 4, 2019/BHADRA 13, 1941 [N.C.T.D. No. 181
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PART—IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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4595 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
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(cid:23)कािशत क(cid:14) सूची 34 म .उि(cid:3)लिखत िनकाय से ह;ै
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िविनUद*ट शीषक= स ेह ै।
2. यह अिधसूचना 01 जनवरी, 2019 से (cid:23)वDतत होगी ।
रा!ीय राजधानी $े% (cid:1)द(cid:3)ली के उपरा&यपाल
के आदशे से तथा उनके नाम पर,
ए. के. _सह, उप-सिचव -VI (िवj)
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No. 26/2018–State Tax (Rate)
F. No. 3(26)/Fin(Rev-I)/2019-20/DS-VI/391.—In exercise of the powers conferred by sub-section (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 being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council hereby exempts the intra-State supply of gold falling in heading 7108 of the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when supplied by Nominated Agency under the
scheme for "Export Against Supply by Nominated Agency" as referred to in paragraph 4.41 of the Foreign
Trade Policy, read with relevant provisions of Chapter 4 of Handbook of Procedures, to a registered person
(herein referred to as “recipient”), from the whole of the State Tax leviable thereon, under section 9 of the
Delhi Goods and Services Tax Act, 2017, subject to following conditions, namely:—
(i) the Nominated Agency and the recipient shall follow the conditions and observe the procedures as
specified in the Foreign Trade Policy read with Handbook of Procedures;
(ii) the recipient shall export the jewellery made out of such gold within a period of 90 (ninety) days
from the date of supply of gold to such recipient and shall provide copy of shipping bill or bill of[PART IV DELHI GAZETTE : EXTRAORDINARY 3
export containing details of Goods and Services Tax Identification Number (GSTIN) along with
the invoice for exports to the Nominated Agency within a period of 120 (one hundred and twenty)
days from the date of supply by the Nominated Agency.
(iii) wherever such proof of export is not produced within the period mentioned in condition (ii), the
Nominated Agency shall pay the amount of State Tax payable on the quantity of gold not exported,
along with interest from the date when the said tax on such supply was payable, but for the
exemption.
Explanation.—for the purpose of this notification,-
(a) "Foreign Trade Policy " means the Foreign Trade Policy, 2015-2020, notified by the
Government of India in the Ministry of Commerce and Industry vide notification No. 41/2015-
2020, dated the 05th December, 2017 published in the Gazette of India, Extraordinary, Part-II,
Section 3, Sub-Section (ii) vide S.O. 3813, dated the 05th December, 2017;
(b) "Handbook of Procedures" means the Handbook of Procedure, notified by Government of India
in the Ministry of Commerce and Industry vide Public Notice No. 43/2015-2020, dated the 05th
December, 2017 published in the Gazette of India, Extraordinary, Part-I, Section 1, vide F. No.
01/94/180/ 333/AM 15/PC, dated the 05th December, 2017;
(c) "Nominated Agency" means entities mentioned in List 34 of Notification No. 50/2017-Customs
dated the 30th June 2017 published in the Gazette of India, Extraordinary, Part-II, Section-3,
sub-section (i), vide, number G.S.R. 785(E), dated the 30th June, 2017;
(d) “Heading” means heading as specified in the First Schedule to the Customs Tariff Act,
1975 (51 of 1975).
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)
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.