Executive Summary:
This document is a corrigendum issued by the Government of the National Capital Territory of Delhi, Department of Finance, Revenue-I, amending a previous notification regarding the State Tax Rate. The changes pertain to specific entries and schedules related to goods and services tax (GST). The notification takes effect from July 1, 2017.
Key Points / Main Content:
Schedule I Amendments (2.5% Rate):
* Entry at S.No. 35 (Chapter 0901): Corrects the description for coffee from "Coffee, whether or not roasted or decaffeinated" to "Coffee roasted, whether or not decaffeinated."
* After S.No. 103: Inserts a new entry 103A for bran, sharps, and other residues from cereals or leguminous plants (excluding aquatic feed), poultry feed, cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and deoiled cake.
* S.No. 165: Updates the code from "2710 19 00" to "2711 19 00."
* S.No. 234: Updates the code from "84 or 85" to "84, 85 or 94."
Schedule II Amendments (6% Rate):
* After S.No. 16: Inserts a new entry 16A for dried citrus fruits, including oranges, mandarins, grapefruits, lemons and limes.
* S.No. 47: Updates the code from "2202 90 10" to "2202 99 10."
* S.No. 48: Updates the code from "2202 90 20" to "2202 99 20."
* S.No. 49: Updates the code from "2202 90 90" to "2202 99 90."
* S.No. 50: Updates the code from "2202 90 30" to "2202 99 30."
Schedule IV Amendments (14% Rate):
* After S.No. 163: Inserts a new entry 163A for road tractors for semi-trailers with engine capacity more than 1800 cc.
Impact Analysis:
Taxpayers/Businesses:
* Impact: Taxpayers and businesses involved in the supply of goods mentioned in the amended schedules will be directly affected. The changes impact the applicable tax rates and classifications for specific items.
* Action Required: Review and update accounting and tax compliance procedures to reflect the changes in tax rates and item classifications as of July 1, 2017.
Tax Authorities:
* Impact: Tax authorities are responsible for implementing and enforcing the revised tax structure.
* Action Required: Update systems and procedures to reflect the changes and ensure compliance by taxpayers.
Consumers:
* Impact: Consumers may indirectly be impacted through price adjustments reflecting the changes in tax rates for the specified goods.
* Action Required: No direct action is required.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India. The notification pertains to the Government of the National Capital Territory of Delhi.
Finance RevenueI Department: A department of the Government of National Capital Territory of Delhi responsible for finance and revenue matters.
State Tax Rate: Refers to the rate of tax applicable within the National Capital Territory of Delhi, as mentioned in the notification.
A. K. SINGH: Dy. Secy. VI Finance, the signing authority for the notification on behalf of the Lt. Governor of the National Capital Territory of Delhi.
July 1, 2017: The effective date from which the changes outlined in the notification come into force.
Coffee: A commodity listed in Schedule I entry at S.No. 35, under the chapter 0901, for which there is a clarification in the description.
Bran: A commodity listed in Schedule I 2.5 after entry at Sl.No. 103.
Road tractors: A commodity listed in Schedule IV 14 after the Sl. No. 163.
REGISTERED No. D.L.-33002/99
GOVERNMENT OF INDIA
EXTRAORDINARY
PUBLISHED BY AUTHORITY
284]
No. 284] DELHI, THURSDAY, JULY 27, 2017/SRAVANA 5, 1939 [N.C.T.D. No. 181
—IV
PART—IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
वित्त राजस्ि -1)विभजग
शवु िपत्र
नईदिल्ली,26सुलजई,2017
I VI .—ाजष्ट्रीयाजसधजनीक्षेत्रदिल्लीकारजारे
वित्त विभजगराजस्ि-1)द्वजाजसजाी अवधकूचनजक.ं फज.03(15)/वित्तराजस.-1)/2017-18/डीएक-VI/382, 01/2017–
दिल्ली रा (िा),तजाीख30सून,2017म,ें—
i. vf/klwph I&2-5%प्रविविØ- la[;k 35 ij v/;k; 0901 ds vUrZxr] में “रजफी, चजहे भर्सति यजरैदफनावहतहै
यजनहीं” रे्थजनपा“रजफीभर्सित, चजहेरैदफनावहतहैयजनहीं” पढें;
ii. vf/klwph I&2-5% प्रविविØ- la[;k 103 ds पश्चजत,् ्थजवपतराें—
“103(अ) 2302 चोरा, तीक्ष्णऔाअन्यअपवशिचजहे िहगुटिरजरेरूपमेंहोंयजनहींधजन्य रेयज
फलीिजापौधोंरे, पेषणयजअन्यरजयि केव्युत्पन्नहो [सलीयखजद्यवसकरेअंतगित
झींगीखजद्यऔाझींगजखजद्यभीहै, रुक्रुिखजद्यऔापशु खजद्य,कूखीघजकऔा
पुआल, िजलोंरजअनपु ूारऔाभूकी, कजंद्रणऔायोज्य र, गेहं रजचोराऔातेल
वनरजलजगयजरेरकेवभन्न]”;
iii. vf/klwph I&2-5%प्रविविØ- la[;k 165 esa“2710 19 00” रे्थजनपा“2711 19 00” पढें;
iv. vf/klwph I&2-5%प्रविविØ- la[;k 234 में“84 यज85” रे्थजनपा“84, 85 यज 94” पढें;
4540 DG/2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
v. vf/klwph II&6%प्रविवि Ø- la[;k 16 ds पश्चजत,् ्थजवपतराें-
“16(अ) 0805 वनम्ब ुरुलफल, सैकेदरनजांवगयजं, मैंडजटान, (वसकेअंतगति िेन्सेाीनऔा
किकूमकयी ह)ैं ; क्ल ेमेन्िजइन,विलकरंग औा अन्य िैके ही वनमब् ुरुल
हजईविड, अंगाू फलवसकरेअतं गितपोमलोकभीह,ै नींबूरवनम्बुरुलनींब,ू
वनम्ब ुरुल वलमोलम) औा लजइम रवनम्ब ुरुलआान्िीफोवलयज, वनम्ब ुरुल
लैटिफोवलयज),शुवकरत”;
vi. vf/klwph II&6%प्रविवि Ø- la[;k 47 में“2202 90 10” रे्थजनपा“2202 99 10” पढें;
vii. vf/klwph II&6%प्रविवि Ø- la[;k 48 में“2202 90 20” रे्थजनपा“2202 99 20” पढें;
viii. vf/klwph II&6% प्रविवि Ø- la[;k 49 में“2202 90 90” रे्थजनपा“2202 99 90” पढें;
ix. vf/klwph II &6%प्रविवि Ø- la[;k 50 में“2202 90 30” रे्थजनपा“2202 99 30” पढें;
x. vf/klwph IV&14%प्रविवि Ø- la[;k 163 रेपश्चजत,् ्थजवपतराें—
“163(अ) 8701 “1800केअवधरक्षमतजरेईंसनरेअध-ि अनुयजनरेवलएकड़रट्रैक्िा”।
यहअवधकूचनज1सुलजई,2017केप्रिृत्तहोगी।
ाजष्ट्रीयाजसधजनीक्षेत्रदिल्लीरेउपाजज्यपजल
रेआिेशकेतथजउनरेनजमपा,
ए.रे.सकंह,उप-कवचि-VI (वित्त)
FINANCE (REVENUE-1) DEPARTMENT
CORRIGENDUM
Delhi, the 26th July, 2017
No. F. 3(19)/Fin(Rev-I)/2017-18/DS-VI/466.—In the notification of the Government of NCT of
Delhi, in the Finance (Revenue-I) Department, Government of National Capital Territory of Delhi, issued vide
No. F. 3(15)/Fin(Rev-I)/2017-18/DS-VI/382, No. 01/2017-State Tax (Rate), dated the 30th June, 2017.
(i) in Schedule I – 2.5% - entry at S.No. 35, under the chapter 0901, for “Coffee, whether or not
roasted or decaffeinated”, read “Coffee roasted, whether or not decaffeinated”;
(ii) in Schedule I – 2.5% - after entry at Sl.No. 103, insert-
“103A 2302 Bran, sharps and other residues, whether or not in the form of pellets,
derived from the sifting, milling or other working of cereals or of
leguminous plants [other than aquatic feed including shrimp feed and
prawn feed, poultry feed and cattle feed, including grass, hay and straw,
supplement and husk of pulses, concentrates and additives, wheat bran
and de-oiled cake]”;
(iii) in Schedule I – 2.5% - at Sl.No. 165, for “2710 19 00”, read “2711 19 00”;
(iv in Schedule I – 2.5% - at Sl. No. 234, for “84 or 85”, read “84, 85 or 94”;
(v) in Schedule II – 6% - after the Sl. No.16, insert—
“16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and
satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,
including pomelos, Lemons (Citrus limon, Citrus limonum) and limes
(Citrus aurantifolia, Citrus latifolia), dried” ;PART IV] DELHI GAZETTE : EXTRAORDINARY 3
(vi) in Schedule II - 6% at Sl.No. 47, for “2202 90 10”, read “2202 99 10”;
(vii) in Schedule II - 6% at Sl.No. 48, for “2202 90 20”, read “2202 99 20”;
(viii) in Schedule II - 6% at Sl.No. 49, for “2202 90 90”, read “2202 99 90”;
(ix) in Schedule II - 6% at Sl.No. 50, for “2202 90 30”, read “2202 99 30”;
(x) in Schedule IV - 14% - after the Sl. No. 163, insert-
“163A 8701 Road tractors for semi-trailers of engine capacity more
than 1800 cc”.
This notification shall come into force with effect from the 1st day of July, 2017.
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.