Executive Summary:
This notification from the Government of the National Capital Territory of Delhi, Department of Finance, Revenue-1, amends notification No. 2/2017-State Tax Rate, dated June 30, 2017, regarding Delhi Goods and Services Tax Act, 2017. The amendments insert new entries in the schedule concerning tax rates for specific goods. The notification comes into force on October 1, 2019.
Key Points / Main Content:
Amendments to Notification No. 2/2017-State Tax Rate:
* Insertion of Serial Number 57A: After S. No. 57, the entry "57A 0813 Tamarind dried" is inserted.
* Insertion of Serial Number 114C: After S. No. 114B, the entry "114C 46 Plates and cups made up of all kinds of leaves flowersbark" is inserted.
Effective Date:
* The notification is effective from October 1, 2019.
Impact Analysis:
Taxpayers/Businesses:
* Impact: Taxpayers dealing in "Tamarind dried" and "Plates and cups made up of all kinds of leaves flowersbark" will be subject to revised tax rates as per the amended schedule.
* Action Required: Taxpayers need to update their systems and processes to reflect the new tax rates for these items from October 1, 2019.
Government of NCT of Delhi (Finance/Revenue Department):
* Impact: The department is responsible for implementing and administering the changes to the tax rates.
* Action Required: The department needs to ensure that the amended notification is properly communicated to all relevant stakeholders and that systems are updated accordingly.
Key Entities Referenced
National Capital Territory of Delhi: The governing body for the Delhi region, issuing the notification.
Delhi Goods and Services Tax Act, 2017: A law enacted in 2017 by the Delhi government.
Goods and Services Tax Council: An entity that makes recommendations to the National Capital Territory of Delhi.
Finance Revenue1 Department: The department of the Government of National Capital Territory of Delhi responsible for revenue and finance.
Lt. Governor of National Capital Territory of Delhi: The head of the National Capital Territory of Delhi.
Delhi Gazette: The official gazette of the National Capital Territory of Delhi, in which notifications are published.
New Delhi, Delhi: The location where the document was printed.
SUNIL SEHGAL: Dy. Secy.VI Finance of the National Capital Territory of Delhi
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भभभभााााररररतततत ससससरररर ककककाााारररर
GOVERNMENT OF INDIA
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अअअअससससााााधधधधााााररररणणणण
EXTRAORDINARY
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No. 97] DELHI, MONDAY, JUNE 1, 2020/JYAISTHA 11, 1942 [N.C.T.D. No. 30
भभभभाााागगगग IV
PART IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 1st June, 2020
No. 15/2019 – State Tax (Rate)
No. F.3(5)/Fin.(Rev-I)/2020-21/ DS-VI/168—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 Government of National Capital Territory of Delhi in the
Department of Finance (Revenue-1) 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 30th
June, 2017, namely:-
In the said notification, in the Schedule,-
(i) after S. No. 57 and the entries relating thereto, the following serial number and the entries
shall be inserted, namely: -
“57A 0813 Tamarind dried”;
(ii) after S. No. 114B and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“114C 46 Plates and cups made up of all kinds of leaves/
flowers/bark”;
2. This notification shall come into force on the 1st October, 2019.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy.-VI (Finance)
Note : The principal notification No.2/2017-State Tax (Rate), dated the 30th June, 2017, published in the
Gazette of Delhi, Extraordinary, Part IV, vide number F.3(15)/Fin.(Rev-I)/2017-18/DS-VI/374
dated the 30th June, 2017 and last amended by Notification No. 25/2018 State Tax (Rate) dated 3rd
September, 2019 published in the Gazette of Delhi, Extraordinary, Part IV, vide no.
F.3(25)/Fin.(Rev-I)/2019-20/DS-VI/390 dated 3rd 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.