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Date: 15-Feb-2024 Category: Extra Ordinary State: Union Government Country: India

Recommendation

Issued by Government of The National Capital Territory of Delhi · Finance Department

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Executive Summary & Key Takeaways

What it means

  • The notification No. 09/2023-State Tax (Rate) issued by the Government of the National Capital Territory of Delhi, effective from July 27, 2023, amends the earlier Notification No. 1/2017- State Tax (Rate).
  • The amendments pertain to changes in tax rates for specific goods under the Delhi Goods and Services Tax Act, 2017, based on the recommendations of the GST Council.

Key Changes

  • Schedule I (2.5%): Adds 'Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion' (Heading 1905), 'Fish soluble paste' (Heading 2309), 'Linz-Donawitz (LD) Slag' (Heading 2619), and 'Imitation zari thread or yarn known by any name in trade parlance' (Heading 56050020).
  • Schedule II (6%): Modifies the entry for metallised yarn by substituting the existing entry with a new entry that excludes real zari thread (gold) and silver thread combined with textile thread and imitation zari thread or yarn known by any name in trade parlance.
  • Schedule III (9%): Replaces 'toasted bread and similar toasted products' with 'toasted bread and similar toasted products, un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion'.
  • Schedule III (9%): Replaces the entry for 'Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel' with an entry that excludes Linz-Donawitz (LD) slag.

Impact Analysis

Businesses dealing in snack pellets

  • Action Items: Update accounting systems to reflect the new GST rate for these products. Review pricing strategies to account for the tax change.

Businesses dealing in Fish Soluble Paste

  • Action Items: Update accounting systems to reflect the new GST rate for these products. Review pricing strategies to account for the tax change.

Businesses dealing in Linz-Donawitz (LD) Slag

  • Action Items: Update accounting systems to reflect the new GST rate for these products. Review pricing strategies to account for the tax change.

Businesses dealing in Imitation zari thread or yarn

  • Action Items: Update accounting systems to reflect the new GST rate for these products. Review pricing strategies to account for the tax change.

Businesses dealing in Metallised yarn

  • Action Items: Ensure correct classification of metallised yarn to apply the appropriate GST rate. Review product classifications to ensure compliance.

Businesses dealing in Slag and related products

  • Action Items: Ensure correct classification of slag products to apply the appropriate GST rate. Review product classifications to ensure compliance.

Consumers

  • Action Items: Monitor price changes in the market for the listed goods.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: The primary legislation governing the levy and collection of GST in Delhi. GST Council: The governing body that makes recommendations on GST rates, rules, and regulations. Notification No. 1/2017- State Tax (Rate): The principal notification being amended, which specifies the GST rates for various goods. Government of the National Capital Territory of Delhi: The issuing authority for the notification.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.H-1x6xx0 22024-252172 SG-DLxx-ExG-1ID6E0x2x2x0 24-252172 असाधारण EXTRAORDINARY प्राजधकार स े प्रकाजित PUBLISHED BY AUTHORITY स.ं 64] दिल्ली, बहृ स्ट्प जतवार, फरवरी 15, 2024/माघ 26, 1945 [रा.रा.रा.क्ष.ेदि. स.ं 435 No. 64] DELHI, THURSDAY, FEBRUARY 15, 2024/MAGHA 26, 1945 [N. C. T. D. No.435 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 15 Qjojh] 2024 9 I I .—jk’Vªh; jkt/kkuh {ks= fnYYkh ds mijkT;iky] fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi&/kkjk ¼1½ vkSj /kkjk 15 dh mi&/kkjk ¼5½ ds rgr çnÙk 'kfä;ks a dk ç;ksx djr s gq,- th,lVh ifj"kn dh flQkfj'kks a ds vk/kkj ij bl ljdkj] dh vf/klwpuk la[;k 01@2017 jkT; dj ¼nj½] ftls la-Qk-03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@382] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV eas eas çdkf'kr fd;k x;k Fkk] eas vkSj vkxs fuEufyf[kr la'kks/ku djr s gSa] ;Fkk%& mä vf/klwpuk eas]& d- vuqlwph I - 2-5%% eas] ¼i½ Øe la[;k 99d vkSj mlls lacaf/kr çfof"V;ks a ds i'pkr fuEufyf[kr dze la[;k vkSj çfof"V;ks a dk s var%LFkkfir fd;k tk,xk] vFkkZr%& 1057 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼1½ ¼2½ ¼3½ ^^99[k 1905 ,DLVª's ku dh çfØ;k ds ek/;e ls fofufeZr fcuk rys ;k fcuk ids LuSd iSyVs ~l] pkgs fdlh Hkh uke ls tku s tkr s gks**( ¼ii½ dze la[;k 108 vkSj mlls lacaf/kr çfof"V;ks a ds i'pkr fuEufyf[kr dze la[;k vkSj çfof"V;ks a dks var%LFkkfir fd;k tk,xk] vFkkZr%& ¼1½ ¼2½ ¼3½ ^^108d 2309 fQ'k lksY;qcy isLV**( (iii) dze la[;k 156d vkSj mlls lacaf/kr çfof"V;ks a ds i'pkr fuEufyf[kr dze la[;k vkSj çfof"V;ks a dks var%LFkkfir fd;k tk,xk] vFkkZr%& ¼1½ ¼2½ ¼3½ ^^156[k 2619 fyt&MksukfoV~t ¼,yMh½ LySx^^( ¼iv½ Øe la[;k 218d vkSj mlls lacaf/kr çfof"V;ks a ds i'pkr fuEufyf[kr dze la[;k vkSj çfof"V;ks a dk s var%LFkkfir fd;k tk,xk] vFkkZr%& ¼1½ ¼2½ ¼3½ ^^218dd 56050020 bfeVs'ku tjh /kkxk ;k lwr] ftls O;kikfjd Hkk"kk eas fdlh Hkh uke ls tkuk tkrk gS**( [k- vuqlwph II &6% eas] dz- l-a 137 ds d‚ye ¼3½ eas] çfof"V ds fy,] çfof"V ^^¼i½ vlyh tjh /kkxk ¼lksuk½ vkSj pkanh dk /kkxk diM+k /kkxs ds lkFk la;qä ¼ii½ udyh tjh /kkxk ;k lwr] ftls O;kikfjd Hkk"kk eas fdlh Hkh uke ls tkuk tkrk gS ds vykok] /kkrq;qä /kkxk] pkgs fxEIM gks ;k ugha] diMs dk /kkxk] ;k iêh ;k 'kh"kZ 5404 ;k 5405 ds leku] /kkxs] iêh ;k ikmMj ds :i es a /kkrq ds lkFk la;qä ;k /kkr q ls <dk gqvk** dks çfrLFkkfir fd;k tk,xk( x- vuqlwph III - 9% es]a ¼i½ Øe la[;k 16 ds le{k d‚ye ¼3½ eas] 'kCnks a ^^VksLVMs jksVh vkSj blh rjg ds mRiknks*a*a ds LFkku ij] ^^VksLVMs czsM vkSj blh rjg ds mRiknks]a ,DLVª'w ku dh çfØ;k ds ek/;e ls fofufeZr fcuk rys ;k fcuk ids LuSd isysV~l] pkgs fdlh Hkh uke ls tku s tkrs gks 'kCnks a dks çfrLFkkfir fd;k tk,xk( ¼ii½ de la[;k 28 ds lkeus] d‚ye ¼3½ eas] çfof"V ds fy,] çfof"V fyt&MksukfoVt~ ¼,yMh½ LySx ds vykok] yksgs ;k LVhy ds fofuekZ.k dh çfØ;k eas fufeZr LySx M‚l ¼nkuns kj LySx ds vykok½] Ldsfyxa vkSj vU; vif'k"V Lyax dks çfrLFkkfir fd;k tk,xk( 2- ;g vf/klwpuk fnukad 27 tqykbZ 2023 ls ykxw gksxhA ç/kku vf/klwpuk la[;k 01@2017& jkT; dj ¼nj½] ftls la-Qk-03¼15½@foÙk¼jktLo&I½@ 2017&18@ Mh,l&VI@382] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV eas çdkf'kr fd;k x;k Fkk] vkSj bles a vafre ckj vf/klwpuk la[;k 03@2023&jkT; dj ¼nj½] ftls la-Qk-03¼44½@foÙk¼O;;&I½@ 2023&24@Mh,l&I@441] fnukad 23 eÃ] 2023 ds rgr ljdkjh jkti= eas çdkf'kr] ds }kjk la'kk/s ku fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;&I½[PART IV DELHI GAZETTE : EXTRAORDINARY 3 FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 15th February, 2024 No. 09/2023-State Tax (Rate) No. F. 3(24)/Fin.(Exp-I)/2023-24/DS-I/149.—In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017 (3of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in this Government’s Notification, No. 1/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/382, dated the 30th June, 2017, namely:- In the said notification, - A. in Schedule I –2.5%, (i) after S. No. 99A and entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) "99B. 1905 Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion"; (ii) after S. No. 108 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) "108A. 2309 Fish soluble paste"; (iii) after S. No. 156A and entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) "156B. 2619 Linz-Donawitz (LD) Slag "; (iv) after serial number 218A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) "218AA. 56050020 Imitation zari thread or yarn known by any name in trade parlance"; B. in Schedule II–6%, against S. No. 137, for the entry in column (3), the entry ―Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance‖ shall be substituted; C. in Schedule III–9%, (i) against S. No. 16, in column (3), for the words ―toasted bread and similar toasted products‖, the words ―toasted bread and similar toasted products, un- fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion‖ shall be substituted; (ii) against S. No. 28, for the entry in column (3), the entry ―Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag‖ shall be substituted;4 DELHI GAZETTE : EXTRAORDINARY PART IV] 2. This notification shall come into force with effect from 27th July, 2023. Note : The principal notification No.1/2017- State Tax (Rate), dated the 30thday of June, 2017 was published in the Gazette of India, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/382, dated the 30th June, 2017 and was last amended by notification No. 03/2023 –State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (44)/Fin(Exp-I)/2022-23/DS-I/441, dated the 23rd May, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I) 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.

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