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Date: 10-Oct-2024 Category: Extra Ordinary State: Union Government Country: India

State Tax

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

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Executive Summary & Key Takeaways

What it means

  • This gazette notification from the Government of the National Capital Territory of Delhi amends the Delhi Goods and Services Tax Act, 2017, specifically Notification No. 02/2017-State Tax (Rate). The amendment clarifies the definition of 'pre-packaged and labelled' agricultural farm produce for GST purposes.

Key Changes

  • A proviso is added to the existing Notification No. 02/2017-State Tax (Rate). This proviso states that agricultural farm produce packaged in quantities exceeding 25 kilograms or 25 liters will not be considered 'pre-packaged and labelled' for GST purposes, regardless of the Legal Metrology Act, 2009.
  • This amendment is effective from July 15, 2024.
  • The amendment builds upon previous amendments to Notification No. 02/2017-State Tax (Rate), specifically Notification No. 18/2023-State Tax (Rate) issued on March 7, 2024.

Impact Analysis

Impact on Agricultural Producers

  • Action Item: Producers should review their packaging practices to ensure compliance with the new definition.

Impact on GST Authorities

  • Action Item: Develop and disseminate clear guidelines for tax officials on the implementation of this amendment.

Impact on Consumers

  • Action Item: Monitor market prices to assess the impact of the amendment on consumer prices.

Impact on Businesses Involved in Packaging and Labelling

  • Action Item: Businesses should analyze the potential impact on their operations and adapt their strategies accordingly.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: The primary legislation being amended by this notification. Legal Metrology Act, 2009: This act is referenced in the amendment and its provisions are overridden for agricultural produce exceeding 25 kg or 25 liters. Notification No. 02/2017-State Tax (Rate): The principal notification being amended. Notification No. 18/2023-State Tax (Rate): A previous amendment to Notification No. 02/2017-State Tax (Rate). Lieutenant Governor of National Capital Territory of Delhi: The authority issuing the notification.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA xxxGIDHxxx एस.जी.-डी.एल.-अ.-12102024-257818 xxxGIDExxx SG-DL-E-12102024-257818 असाधारण EXTRAORDINARY प्राजधकार स े प्रकाजित PUBLISHED BY AUTHORITY स.ं 251] दिल्ली, बृहस्ट्पजतवार, अक्त बू र 10, 2024/आज‍व न 18, 1946 [रा.रा.रा.क्ष.ेदि. स.ं 213 No. 251] DELHI, THURSDAY, OCTOBER 10, 2024/ASVINA 18, 1946 [N. C. T. D. No. 213 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;&I½ foHkkx vf/klwpuk fnYyh] 10 vDrcw j] 2024 la- 03@2024&jkT; dj ¼nj½ la- Qk- 3¼13½@foÙk¼O;;&I½@2024&25@Mh,l&I@866.—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 11 dh mi /kkjk ¼1½ }kjk çnÙk 'kfä;ks a dk ç;ksx djr s gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls larq"V gksrs gq, fd ,slk djuk tufgr eas vko';d gS] ifj"kn dh flQkfj'kks a ds vk/kkj ij] ,rn}kjk] bl ljdkj] dh vf/klwpuk la[;k 02/2017& jkT; dj ¼nj½] ftls la- Qk- 3¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l& VI@374] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV eas çdkf'kr fd;k x;k Fkk] eas vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrs gSa] ;Fkk% & mä vf/klwpuk eas] vuqlwph ds i'pkr] Li"Vhdj.k eas] [kaM ¼ii½ eas] mlls lacaf/kr çfof"V;ks a ds i'pkr] fuEufyf[kr ijra qd dks var%LFkkfir fd;k tk,xk] ;Fkk%& Þc'krZs fd fof/kd ekifoKku vf/kfu;e] 2009 ¼2010 dk 1½ vkSj blds v/khu cuk;s x;s fu;eksa] le;≤ ij ;Fkkla'kkfs/kr] eas fdlh Hkh ckr ds ckotwn] 25 fdyksxzke ;k 25 yhVj ls vf/kd ek=k oky s oLrqvks a ds iSdst ¼iSdstkas½ es a —f"k QkeZ mit dh vkiwfrZ dks ^çh& isdsTM vkSj yscy* okD;ka'k ds Hkhrj dh xbZ vkiwfrZ ds :i eas ugha ekuk tk;sxkAÞ A 2- ;g vf/klwpuk 15 tqykbZ] 2024 ls ykxw gksxhA 6540 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] uksV % ç/kku vf/klwpuk la[;k 02/2017&jkT; dj ¼nj½] ftls la-Qk-03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@374] 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 18/2023&jkT; dj ¼nj½] ftls la- Qk- 03¼27½@foÙk¼O;;&I½@ 2023&24@ Mh,l&I@208] fnukad 07 ekpZ] 2024 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV eas çdkf'kr fd;k x;k Fkk] ds }kjk la'kk/s ku fd;k x;k gS A jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;& I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 10th October, 2024 No. 03/2024-State Tax (Rate) No. F. 3 (13)/Fin.(Exp-I)/2024-25/DS-I/866.—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 Lieutenant Governor of National Capital Territory of Delhi, 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 Government’s Notification No.02/2017-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/374, dated 30th June, 2017 namely. In the said notification, after the Schedule, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso shall be inserted, namely:- “Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression ‘pre-packaged and labelled’.”. 2. This notification shall come into force on the 15th day of July, 2024. Note : The principal notification No.2/2017-State Tax (Rate), was published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/374, dated 30th June, 2017, and was last amended vide notification No. 18/2023-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (27)/Fin(Exp-I)/2023-24/DS-I/208, dated 07th March, 2024. 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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