Home› India› Government of The National Capital Territory of Delhi› state tax bearing no 714...
Date: 28-Aug-2024 Category: Extra Ordinary State: Union Government Country: India

state tax bearing no 714

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

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

Description of the Gazette Notification

  • This gazette notification, issued by the Lieutenant Governor of the National Capital Territory of Delhi on August 28, 2024, amends the Delhi Goods and Services Tax Act, 2017 (03 of 2017). Specifically, it modifies Notification No. 13/2017-State Tax (Rate), which deals with the rates of State Goods and Services Tax.
  • The amendment clarifies the applicability of the tax on services provided by the Central Government, specifically addressing the Ministry of Railways (Indian Railways).

Key Changes

  • Amendment to Notification No. 13/2017-State Tax (Rate):
  • - Addition of the Ministry of Railways (Indian Railways) to the list of entities subject to the State Goods and Services Tax under serial number 5, item (2), sub-item (i).
  • - Exclusion of the Ministry of Railways (Indian Railways) from the general category of services supplied by the Central Government under serial number 5A. This clarifies that while Central Government services are generally exempt, the Ministry of Railways services are now specifically included under the State GST.
  • Effective Date: October 20, 2023 (retroactive).

Impact Analysis

Impact on Businesses

  • Action Item: Businesses should review the amended notification and assess their tax obligations. They may need to update their accounting systems and invoicing procedures.

Impact on the Government

  • Action Item: The Delhi government should ensure effective implementation and monitoring of the amended notification to maximize revenue collection and minimize compliance issues.

Impact on the Ministry of Railways

  • Action Item: The Ministry of Railways should review the notification and ensure compliance with the new tax regulations.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017 (03 of 2017): The primary law governing the Goods and Services Tax in Delhi. This notification amends a section of this Act. Notification No. 13/2017-State Tax (Rate): The principal notification outlining the rates of State Goods and Services Tax in Delhi. This notification amends this earlier notification. Notification No. 08/2023 -State Tax (Rate): A previous amendment to Notification No. 13/2017-State Tax (Rate), referenced in the current notification. Lieutenant Governor of the National Capital Territory of Delhi: The authority responsible for issuing this notification. Ministry of Railways (Indian Railways): A key entity affected by the amendment, now explicitly included under the Delhi State GST. Department of Posts: Another entity mentioned in the original notification, whose inclusion is not changed by this amendment.
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-2x9xx0 82024-256719 SG-DLxx-ExG-2ID9E0x8x2x0 24-256719 असाधारण EXTRAORDINARY प्राजधकार स े प्रकाजित PUBLISHED BY AUTHORITY स.ं 221] दिल्ली, बधु वार, अगस्ट्त 28, 2024/भाद्र 6, 1946 [रा.रा.रा.क्ष.ेदि. स.ं 166 No. 221] DELHI, WEDNESDAY, AUGUST 28, 2024/BHADRA 6, 1946 [N. C. T. D. No. 166 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I अजधसचू ना दिल् ली, 28 अगस्ट् त, 2024 I I .—jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi&/kkjk ¼3½ ds rgr çnÙk 'kfä;ks a dk ç;ksx djr s gq,] ifj"kn dh flQkfj'kks a ds vk/kkj ij] ,rn}kjk] bl ljdkj dh vf/klwpuk la[;k 13@2017&jkT; dj ¼nj½] fnukad 30 twu] 2017] ftls ftls l-Qk- 3¼15½@foRRk¼jktLo&1½@2017&18@Mh,l&VI@379] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV [kaM 3] mi&[kaM ¼i½ eas çdkf'kr fd;k x;k Fkk] es a vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrh gS] ;Fkk%& mä vf/klwpuk eas] lkj.kh es]a& ¼i½ Øe la[;k 5 ds le{k] d‚ye ¼2½ eas] mi&[kaM ¼2½ eas] en ¼ⅰ½ es]a ^^Mkd foHkkx^^ 'kCnks a ds ckn] ^^vkSj jys e=a ky; ¼Hkkjrh; jys ½^^ 'kCnks a dks var%LFkkfir fd;k tk,xk; 5485 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼ii½ Øe la[;k 5d ds le{k] d‚ye ¼2½ eas] ^^dsUnz ljdkj }kjk çnÙk lsok,a^^ 'kCnks a ds ckn] ^^ [ jys e=a ky; ¼Hkkjrh; jys ½ dks NksM+dj ] ^^ 'kCnks a dks var%LFkkfir fd;k tk,xkA 2- ;g vf/klwpuk 20 väwcj] 2023 ls ykxw gksxhA eyw vf/klwpuk dk s fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV] eas vf/klwpuk la[;k 13@2017&jkT; dj ¼nj½] ftls l-Qk- 3¼15½@foRRk¼jktLo&1½@2017&18@Mh,l&VI@379] fnukad 30 twu] 2017 dk s çdkf'kr fd;k x;k Fkk vkSj bles a vafre ckj vf/klwpuk la[;k 08@2023&jkT; dj ¼nj½] fnukad 07 Qjojh] 2024] ftls l-Qk- 03¼23½@foRRk¼O;;&1½@2023&24@Mh,l&I@121] ds rgr çdkf'kr fd;k x;k Fkk] ds }kjk la'kks/ku fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;& I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 28th August, 2024 No. 14/2023-State Tax (Rate) No. F. 3 ( 08 )/Fin.(Exp-I)/2024-25/DS-I/714.—In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the Government’s Notification No.13/2017-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/379, dated 30th June, 2017, namely:- In the said notification, in the Table, - (i) against serial number 5, in column (2), in item (2), in sub-item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted; (ii) against serial number 5A, in column (2), after the words “Services supplied by the Central Government”, the words and brackets “[excluding the Ministry of Railways (Indian Railways)]” shall be inserted. 2. This notification shall come into force with effect from the 20thday of October, 2023. Note: - The principal notification no. 13/2017 -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/379, dated 30th June, 2017 and was last amended vide notification no. 08/2023 -State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.03(23)/Fin.(Exp- I)/2023-24/DS-I/121, dated 07th February, 2024. By Order and in the Name of the v 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.

Continue your research

Related Documents from Government of The National Capital Territory of Delhi