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**Report: Analysis of Delhi Goods and Services Tax Act, 2017 Amendment (Notification No. 04/2022)**
**1. Executive Summary:**
This report analyzes Notification No. 04/2022, a set of amendments to the Delhi Goods and Services Tax (DGST) Act, 2017. The core purpose of these amendments, as inferred from the text, is to refine the application of GST rates on various goods and services within the National Capital Territory of Delhi. Key changes include revisions to exemptions, inclusions, and clarifications regarding specific services like postal services, tour operator services, and healthcare facilities. The report identifies the stakeholders affected by these changes and highlights the potential impact on businesses and consumers.
**2. Introduction:**
The purpose of this report is to provide a comprehensive overview and analysis of Notification No. 04/2022, which amends the Delhi Goods and Services Tax (DGST) Act, 2017, based solely on the text provided. The report aims to inform affected industries and stakeholders about the key changes introduced and their likely implications.
**3. Policy Overview:**
* **Original Policy:** Delhi Goods and Services Tax (DGST) Act, 2017, specifically referencing Notification No. 12/2017-State Tax Rate, dated June 30, 2017 (and subsequent amendments).
* **Core Objective(s):** To modify/refine the GST rates and applicability on specific goods and services within the National Capital Territory of Delhi. The amendments seek to clarify ambiguities and adjust tax treatment for various sectors, aiming for greater precision and potentially addressing unintended consequences of the original legislation. This is inferred from the nature of the changes (omissions, substitutions, and insertions).
**4. Background and Rationale:**
The amendment is likely a response to practical challenges encountered in implementing the original DGST Act, 2017, and Notification No. 12/2017. The specific amendments suggest a need to:
* Remove ambiguities and inconsistencies in the application of GST to certain services (e.g., postal services, tour operator services).
* Address potential loopholes or unintended consequences related to specific exemptions (e.g., residence rentals, storage of agricultural products).
* Align the tax treatment of certain services with broader policy objectives or economic realities.
* Respond to recommendations from the GST Council (as stated).
**5. Key Provisions / Changes:**
The notification introduces several amendments, including omissions, substitutions, and insertions. Key changes are summarized below:
* **Omissions related to Postal Services:** Several clauses related to postal services (speed post, express parcel post, life insurance, and agency services) provided by the Central Government, State Government, Union Territory to entities *other than* the Central Government, State Government, or Union Territory are *omitted*. This suggests a change in the tax treatment for these services when provided to other entities. *Effect*: Potentially broadens the tax base or clarifies who is responsible for paying the tax.
* **Amendment regarding Residential Rentals:** The notification *inserts* the phrase "except where the residential dwelling is rented to a registered person" after the words "as residence". *Effect*: This means that residential dwellings rented to registered persons are now subject to GST, while those rented to unregistered individuals may still be exempt.
* **Amendment regarding Air Travel to North Eastern States:** The notification *substitutes* the clause related to air travel to include flights embarking from or terminating in airports located in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura or Bagdogra in West Bengal. *Effect*: clarifies the applicability of GST rates on air travel to/from these specific regions.
* **Amendment regarding Storage Services:** The notification *substitutes* the entry for item 24B to read "Services by way of storage or warehousing of cereals, pulses, fruits, and vegetables." *Effect:* This likely clarifies the types of storage services that are subject to GST, possibly narrowing the scope to exclude other types of stored goods.
* **Insertion of Postal Services (Limited):** The notification *inserts* a new item (24C) related to postal services provided by the Department of Posts. Postcards, inland letters, book post and ordinary post envelopes weighing less than 10 grams are specified as "Nil" rated services. *Effect*: Exemption of these services from GST.
* **Insertion of Tour Operator Services (Partial Exemption):** The notification *inserts* a new item (52A) related to tour operator services, providing a partial exemption for services performed outside India when provided to foreign tourists. The exemption is capped at a proportion of the total consideration or 50% of the total consideration, whichever is less. Detailed illustrations are provided. *Effect*: Reduces the GST burden on tour packages for foreign tourists, incentivizing tourism.
* **Amendment regarding Clinical Establishments:** The notification *inserts* a proviso in clause (a) of item 74, stating that the entry does not apply to services provided by a clinical establishment by way of providing rooms other than ICUs, CCUs, etc., having room charges exceeding Rs. 5000 per day to a person receiving healthcare services. *Effect*: Services that cost more than Rs 5000 per day are not applicable to the exemptions in this entry.
* **Amendment regarding Training and Coaching:** The notification *substitutes* the entries in column 3, that services by way of training or coaching in recreational activities relating to a) arts or culture by an individual or b) sports by charitable entities are now registered under Section 12AA or 12AB of the Income Tax Act. *Effect:* Clarifies the type of charitable entities that can benefit from the exception.
* **Amendment regarding FIFA U17 Womens World Cup:** The notification *inserts* that FIFA U17 Womens World Cup 2020 is now referred to as whenever rescheduled.
**6. Target Audience and Stakeholders:**
Based on the provided text, the primary stakeholders affected by these changes include:
* Postal service providers (Department of Posts, private courier companies)
* Owners/lessors and renters of residential properties (particularly those renting to registered businesses)
* Airlines operating to/from airports in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Bagdogra
* Warehousing and storage businesses dealing with cereals, pulses, fruits, and vegetables
* Tour operators providing services to foreign tourists
* Clinical establishments and patients receiving healthcare services with room charges exceeding Rs. 5000/day
* Individuals and charitable organizations involved in arts, culture, or sports training.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The notification is issued by the Government of the National Capital Territory of Delhi, specifically the Finance (Expenditure) Department. The "Lieutenant Governor" is mentioned as approving the changes.
* **Timeline:** The notification states that the amendments come into effect on **July 18, 2022**.
* **Procedures:** The text doesn't specify detailed procedures. However, businesses need to adjust their GST calculations and reporting practices to comply with the new rules related to exempted services, reverse charge mechanisms, and input tax credit eligibility.
**8. Expected Outcomes / Impact of Changes:**
The expected outcomes/impact of these changes include:
* **Increased GST Revenue (potentially):** The changes related to residential rentals and postal services may broaden the tax base, leading to increased revenue for the Delhi government.
* **Boost to Tourism:** The partial exemption for tour operator services targeting foreign tourists may incentivize tourism in Delhi.
* **Clarity and Reduced Ambiguity:** The amendments aim to clarify existing provisions, reducing ambiguity and potential disputes related to GST applicability.
* **Compliance Burden:** Businesses affected by these changes will need to update their accounting systems and procedures to ensure compliance with the new regulations.
* **Impact on Healthcare:** Patients with high-cost accommodations (>$5000) during hospital stays will be subject to the tax exemptions.
**9. Conclusion:**
Notification No. 04/2022 introduces significant amendments to the Delhi Goods and Services Tax (DGST) Act, 2017, with the aim of clarifying and refining the application of GST rates and exemptions. The changes impact various sectors, including postal services, residential rentals, air travel, warehousing, tourism, healthcare, and the arts. These amendments are significant as they refine the scope of GST application, influence revenue collection, and may affect the operational costs and pricing strategies of various businesses within the National Capital Territory of Delhi. Businesses must carefully review these changes and adjust their practices to ensure compliance.
Key Entities Referenced
DELHI: Place of Publication
National Capital Territory of Delhi: Political entity issuing the notification.
Delhi Goods and Services Tax Act, 2017: Law being amended by the notification.
Council: Recommending body for changes to the tax.
Gazette of Delhi, Extraordinary, Part IV: Official publication for the notification
Income Tax Act: Act referenced for charitable entities.
Arunachal Pradesh: State in India
Assam: State in India
Manipur: State in India
Meghalaya: State in India
Mizoram: State in India
Nagaland: State in India
Sikkim: State in India
Tripura: State in India
West Bengal: State in India
Bagdogra: Place in West Bengal where Airport is Located
Department of Posts: Service provider
India: Country
Nepal: Country where part of the tour takes place
FIFA U17 Womens World Cup 2020: Event for which a tax exemption/modification is being applied.
Ravinder Kumar: Deputy Secretary I Finance
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एएएएएएएएएएएएएससससससससससससस.............जजजजजजजजजजजजजीीीीीीीीीीीीी.............-------------डडडडडडडडडडडडडीीीीीीीीीीीीी.............एएएएएएएएएएएएएxलललललललललललललxx.............G-------------अअअअअअअअअअअअअID.............H-------------0000000000000x8888888888888xx1111111111111 00000000000002222222222222000000000000022222222222222222222222222-------------222222222222233333333333339999999999999555555555555500000000000006666666666666
SSSSSSSSSSSSSGGGGGGGGGGGGG-------------DDDDDDDDDDDDDLLLLLLLLLLLLLxx-------------EEEEEEEEEEEEExG-------------0000000000000ID8888888888888E1111111111111x0000000000000x2222222222222x0000000000000 22222222222222222222222222-------------222222222222233333333333339999999999999555555555555500000000000006666666666666
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 446] दिल्ली, बहृ स्ट्प जतवार, अक्त बू र 6, 2022/आजव न 14, 1944 [रा.रा.रा.क्षे.दि. स.ं 281
No. 446] DELHI, THURSDAY, OCTOBER 6, 2022/ASVINA 14, 1944 [N. C. T. D. No.281
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
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2017 ¼2017 dk 03½ dh èkkjk 9 dh mi&èkkjk ¼3½ vkSj mi&èkkjk ¼4½] èkkjk 11 dh mi&èkkjk ¼1½] èkkjk 15 dh
mi&èkkjk ¼5½] vkSj èkkjk 148 ds rgr çnÙk 'kfä;kas dk ç;kxs djr s gq,] jk"Vªh; jkt/kkuh {k=s fnYyh ds mi
jkT;iky] bl ckr ls larq"V gksr s gq,] fd ,ls k djuk tufgr esa vko';d gS vkSj th,lVh ifj"kn dh flQkfj'kks a
ds vkèkkj ij] ,rn~}kjk] bl ljdkj dh vfèklwpuk la[;k 12@2017& jkT; dj ¼nj½] fnukad 30 twu] 2017]
ftls la- Qk- 03¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@380] fnukad 30] twu] 2017 ds rgr fnYyh ds
jkti=] vlkèkkj.k] ds Hkkx&IV es a çdkf'kr fd;k x;k Fkk] es a vkSj vkxs Hkh fufEufyf[kr la'kkès ku djrs gaS] ;Fkk%&
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ds ekè;e ls dsæa h; ljdkj] jkT; ljdkj] la?k jkT;{ks= ls fHkUu fdlh O;fä dkßs 'kCnkas dks fujflr fd;k
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¼3½
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vra %LFkkfir fd;k tk,xk] ;Fkk%&
¼1½ ¼2½ ¼3½ ¼4½ ¼5½
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ls de gks½] ds ekè;e ls Mkd foHkkx ds }kjk
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¼V½ Øe la[;k 33 vkSj mlls lacfaèkr çfof"V;ks a dks fujflr fd;k tk,xk(
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¼M½ Øe la[;k 51 vkSj mlls lacafèkr çfof"V;ks a dks fujflr fd;k tk,xk(
¼<½ Øe la[;k 52 vkSj mlls lacfaèkr çfof"V;ks a ds i'pk;r fuEuofyf[kr Øe la[;k vkSj çfof"V;ksa dks
vra %LFkk(fir fd;k tk,xk] ;Fkk%&
¼1½ ¼2½ ¼3½ ¼4½ ¼5½
Þ52d 'kh"kZd Vjw çpkyd lsok] tks fd vkaf'kd :i ls Hkkjr es a vkSj Nil Nilß([PART IV DELHI GAZETTE : EXTRAORDINARY 3
9985 vkaf'kd :i ls Hkkjr ds ckgj nh tkrh gS vkSj Vjw
v‚ijsVj ds }kjk fon's kh i;ZVd dks lqyHk djkà tkrh
gS] Hkkjr ds ckgj lqyHk djkà tkus okyh Vwj v‚ijsVj
lsok ds eYw ; dh lhek rd%
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ds ckgj nkSjs ds fnukas dh la[;k vkSj Vwj ds fy, dqy
fnuks a dh la[;k ds chp gS] ;k iwjs Vwj ds fy, dqy
'kqYd dk 50%] tk s Hkh de gks%
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ds cjkcj ;k mlls vfèkd le; dh fdlh Hkh vofèk
dks ,d iwjk fnu ekuk tk,xk vkSj 12 ?kaV s ls de dh
fdlh Hkh vofèk dks vkèkk fnu ekuk tk,xkA
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vkrk gS A
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de gks] vFkkZr #- 40]000@& ¼vFkkZr dj ;ksX; ewY;%
#- 60]000@&½(
¼[k½ Hkkjr esa 2 fnu] usiky es a 3 jkrsa( iwjs nkSjs ds fy,
fy;k x;k 'kqYd% #-1] 00] 000@&(
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50] 000@& ¼¾ #- 1] 00] 000@& dk 50%½ tks Hkh
de gks ];kuh] #- 50] 000@& ¼vFkkZr] dj ;kXs ; ewY;%
#- 50] 000@&½(
¼x½ Hkkjr es a 2-5 fnu] usiky es a 3 fnu( iwjs nkSjs ds
fy, fy;k x;k 'kqYd% #-1] 00] 000@&(
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50] 000@& ¼¾ #- 1] 00]000@& dk 50%½] tks Hkh
de gks] vFkkZr] #- 50] 000@& ¼vFkkZr] dj ;ksX;
ewY;% #- 50] 000@&½A
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¼n½ Øe la[;k 73 vkSj mlls lacfaèkr çfof"V;ks a dks fujflr fd;k tk,xk(4 DELHI GAZETTE : EXTRAORDINARY PART IV]
¼èk½ Øe la[;k 74 ds le{k] d‚ye ¼3½ esa] miokD;~ ¼d½ es a fuEufyf[kr ijarqd dks vra %LFkkrfir fd;k tk,xk]
;Fkk%&
¼3½
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¼u½ Øe la[;k 75 vkSj mlls lacfaèkr çfof"V;ks a dks fujflr fd;k tk,xk(
¼i½ Øe la[;k 80 ds le{k] d‚ye ¼3½ es a çfof"V ds fy, fuEufyf[kr dk s çfrLFkkfir fd;k tk,xk(
¼3½
Þçf'k{k.k ;k dkÇspx ds }kjk lsok,&a
¼d½ dyk ;k laL—fr ls lEcafèkr vkeksn&çeksn ds fØ;k dyki esa] fdlh O;fä }kjk ;k
¼[k½ vk;dj vfèkfu;e dh èkkjk 12dd ;k 12d[k vèkhu jftLVªh—r fdlh irw Z vfLrRo }kjk [kys ]ß(
¼Q½ Øe la[;k 82d ds le{k] d‚ye ¼3½ es]a v{kj] vda vkSj 'kCnksa “FIFA U-17 efgyk foÜo di] 2020Þ ds
i'pkr~] dk"sBd vkSj 'kCn~] Þ[tc Hkh iquÆu;ksftr]Þ dks var%LFkkfir tk,xk A
2- ;g vfèklwpuk fnukda 18 tqykÃ] 2022 ls ykxw gkxs hA
çèkku vfèklwpuk la[;k 12@2017 &jkT; dj ¼nj½] fnukda 30 twu] 2017 dks la-Qk- 03¼15½@foÙk
¼jktLo&I½@2017&18@Mh,l&VI@380] fnukda 30 twu] 2017 ds rgr fnYyh ds jkti=] vlkèkkj.k] ds
Hkkx&IV esa çdkf'kr fd;k x;k Fkk vkSj blesa vafre ckj vfèklwpuk la[;k 16@2021&jkT; dj ¼nj½] fnukad 16
ekpZ] 2022 la-Qk- 03 ¼159½@foÙk ¼O;;&I½@2021&22@Mh,l&I@170] fnukda 16 ekpZ] 2022 ds rgr çdkf'kr]
ds }kjk vkSj] la'kkès ku fd;k x;k gSA
jk"Vªh; jkt/kkuh {k=s fnYyh ds mi jkT;iky
ds vkns'k ls rFkk muds uke ij]
jfoUæ dqekj] mi lfpo &I ¼foÙk½
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 4th October, 2022
No. 04/2022-State Tax (Rate)
F. No. 3 (16)/Fin.(Exp-I)/2022-23/DS-I/793.—In exercise of the powers conferred by sub-sections (3) and
(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 (3 of 2017), the Lieutenant 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
makes the following further amendments in the notification of this Government issued vide No. 12/2017-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/380, dated the 30th June, 2017, namely:—
In the said notification, -
(A)in the Table, -
(a) in column (3), -
(i) against serial number 6,in clause (a), the words “by way of speed post, express parcel post, life insurance, and
agency services provided to a person other than the Central Government, State Government, Union territory” shall be
omitted;[PART IV DELHI GAZETTE : EXTRAORDINARY 5
(ii) against serial number 7, in the Explanation, in clause (a), in sub-clause (i), the words “by way of speed post,
express parcel post, life insurance, and agency services provided to a person other than the Central Government, State
Government, Union territory” shall be omitted;
(iii) against serial number 8, in the proviso, in clause (i), the words “by way of speed post, express parcel post, life
insurance, and agency services provided to a person other than the Central Government, State Government, Union
territory” shall be omitted;
(iv) against serial number 9, in the first proviso, in clause (i), the words “by way of speed post, express parcel post,
life insurance, and agency services provided to a person other than the Central Government, State Government, Union
territory” shall be omitted;
(b) against serial number 12, in column (3), after the words “as residence”, the words “except where the residential
dwelling is rented to a registered person” shall be inserted;
(c) serial number 14 and the entries relating thereto shall be omitted;
(d) against serial number 15, in column (3), for clause (a),the following shall be substituted: -
(3)
“(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh,
Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;”;
(e) against serial number 20, in column (3), clause (d) shall be omitted;
(f) against serial number 21, in column (3), clauses (b) and (c) shall be omitted;
(g) against serial number 24B, for the entries in column (3), the following shall be substituted: -
(3)
“Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.”;
(h) after serial number 24B and the entries relating thereto, the following serial number and entries shall be inserted,
namely: -
(1) (2) (3) (4) (5)
“24C Chapter 9968 Services by the Department of Posts by way of post card, inland Nil Nil”;
letter, book post and ordinary post (envelopes weighing less than
10 grams).
(i) serial number 26 and the entries relating thereto shall be omitted;
(j) serial number 32 and the entries relating thereto shall be omitted;
(k) serial number 33 and the entries relating thereto shall be omitted;
(l) serial number 47A and the entries relating thereto shall be omitted;
(m) serial number 51 and the entries relating thereto shall be omitted;
(n) after serial number 52 and the entries relating thereto, the following serial number and entries shall be inserted,
namely: -
(1) (2) (3) (4) (5)
“52A Heading Tour operator service, which is performed partly in India and partly outside Nil Nil”;
9985 India, supplied by a tour operator to a foreign tourist, to the extent of the
value of the tour operator service which is performed outside India:
Provided that value of the tour operator service performed outside India
shall be such proportion of the total consideration charged for the entire
tour which is equal to the proportion which the number of days for which
the tour is performed outside India has to the total number of days
comprising the tour, or 50% of the total consideration charged for the
entire tour, whichever is less:
Provided further that in making the above calculations, any duration of
time equal to or exceeding 12 hours shall be considered as one full day and
any duration of time less than 12 hours shall be taken as half a day.
Explanation. -“foreign tourist” means a person not normally resident in6 DELHI GAZETTE : EXTRAORDINARY PART IV]
India, who enters India for a stay of not more than six months for
legitimate non-immigrant purposes.
Illustrations:
A tour operator provides a tour operator service to a foreign tourist as
follows: -
(a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire
tour: Rs.1, 00, 000/-
Exemption: Rs.40,000/- (=Rs.1,00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of
Rs.1,00, 000/-) whichever is less, i.e., Rs.40,000/-(i.e., Taxable value:
Rs.60,000/-);
(b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire
tour: Rs.1,00,000/-
Exemption: Rs.60,000(=Rs.1,00, 000/- x 3/5) or, Rs.50,000/- (= 50% of
Rs.1, =00, 000/-) whichever is less, i.e., Rs.50,000/-(i.e., Taxable value:
Rs.50,000/-);
(c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire
tour: Rs.1,00, 000/-
Exemption: Rs.54,545(=Rs.1,00, 000/- x 3/5.5) or, Rs.50,000/- (= 50% of
Rs.1,00, 000/-) whichever is less, i.e., Rs.50,000/-(i.e., Taxable value:
Rs.50,000/-).
(o) serial number 53A and the entries relating thereto shall be omitted;
(p) against serial number 54, in column (3), clause (h) shall be omitted;
(q) serial number 56 and the entries relating thereto shall be omitted;
(r) serial number 73 and the entries relating thereto shall be omitted;
(s) against serial number 74, in column (3), in clause (a), the following proviso shall be inserted, namely: -
(3)
“Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of
providing room [other than Intensive Care Unit (ICU)/Critical Care Unit(CCU)/Intensive Cardiac Care Unit
(ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person
receiving health care services.”;
(t) serial number 75 and the entries relating thereto shall be omitted;
(u) against serial number 80, for the entries in column (3), the following shall be substituted: -
(3)
“Services by way of training or coaching in-
(a) recreational activities relating to arts or culture, by an individual, or
(b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act.”;
(v) against serial number 82A, in column (3), after the letters, figures and words, “FIFA U-17 Women’s World Cup
2020”, the brackets and words “[whenever rescheduled]” shall be inserted.
2. This notification shall come into force with effect from the 18th July, 2022.
Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification no.12/2017-
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/380, dated the 30th June, 2017 and last amended vide notification no. 16/2021 -
State Tax (Rate), dated the 16th March, 2022, published in the Gazette of Delhi, Extraordinary, Part IV, vide number
F.3(159)/Fin(Exp-I)/2021-22/DS-I/170, dated the 16th March, 2022.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. I (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.