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Date: 25-May-2023 Category: Extra Ordinary State: Union Government Country: India

State Tax Rate

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 amends the Delhi Goods and Services Tax (DGST) Act, 2017, specifically Notification No. 2/2017-State Tax (Rate), to include an item related to 'Rab'.

Key Changes

  • A new item (iii) is inserted under S. No. 94 in the Schedule of Notification No. 2/2017-State Tax (Rate): 'Rab, other than pre-packaged and labelled'.
  • This notification is effective from March 1, 2023.

Impact Analysis

Stakeholders Affected

  • Tax authorities responsible for implementing and enforcing the DGST Act.

Impact

  • There may be a need to adjust pricing strategies based on the GST implications for 'Rab'.

Suggested Action Items

  • Monitor further notifications or clarifications from the government regarding the GST treatment of 'Rab'.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: The primary legislation governing the levy and collection of GST in Delhi. Notification No. 2/2017-State Tax (Rate): The original notification being amended, which specifies the GST rates for various goods. Government of National Capital Territory of Delhi: The issuing authority for the notification. GST Council: The recommending body for the amendments made in the notification. Notification No. 13/2022 – State Tax (Rate): The last notification that amended Notification No. 2/2017-State Tax (Rate), published on March 21, 2023.
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.-26052023-246111 xxxGIDExxx SG-DL-E-26052023-246111 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 161] दिल्ली, बृहस्ट्प जतवार , मई 25 2023/ज्य ष्े ठ 4, 1945 [रा.रा.रा.क्ष.ेदि. स.ं 73 No. 161] DELHI, THURSDAY, MAY 25, 2023/JYAISHTHA 4, 1945 [N. C. T. D. No.73 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 25 ebZ] 2023 I I .—fnYyh eky ,o a lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 11 dh mi /kkjk ¼1½ ds rgr çnÙk 'kfä;ks a dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] th,lVh ifj"kn dh flQkfj'kkas ds vk/kkj ij] ,rn}kjk] bl ljdkj dh vf/klwpuk la[;k 2@2017&jkT; dj ¼nj½] ftls la-Qk-03¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@374] fnukda 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV es a çdkf'kr fd;k x;k Fkk] es a vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrs gSa] ;Fkk%& mä vf/klwpuk dh]vuqlwph es]a Øe la[;k 94 ds le{k] d‚ye ¼3½ esa] en ¼ii½ vkSj mlls lacfa/kr çfof"V;ks a ds ckn] fuEufyf[kr en vkSj çfof"V dk s vra %LFkkfir fd;k tk,xk] vFkkZRk~%& ^^¼iii½ jkc] muls fHkUu ftUgs a çh&iSdsTM vkSj ycs y fd;k x;k gks ^^; 2- ;g vf/klwpuk 1 ekpZ] 2023 ls çHkkoh gksxhA 3359 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ç/kku vf/klwpuk la[;k 2@2017&jkT; dj ¼nj½] dk s la- Qk- 03 ¼15½@foÙk¼jktLo&I½@2017&18@ Mh,l&VI@374] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa çdkf'kr fd;k x;k Fkk vkSj bles a vafre ckj vf/klwpuk la[;k 13@2022&jkT;dj ¼nj½] ftls l-a Qk- 03¼38½@foÙk ¼O;;&I½@2022&23@Mh,l&I@231] fnukad 21 ekpZ] 2023 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV es a çdkf'kr fd;k x;k Fkk] ds }kjk la'kks/ku fd;k x;k gS A jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo¼O;;&I) FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 25th May, 2023 No. 04/2023-State Tax (Rate) No. F. 3 (45)/Fin.(Exp-I)/2022-23/DS-I/447.—In exercise of the powers conferred by sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (3 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 this Government’s Notification, No.2/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/374, dated the 30th June, 2017, namely:- In the said notification,in the Schedule, against S. No. 94, in Column (3), after the item (ii) and the entries relating thereto, the following item and entry shall be inserted, namely: - “(iii) Rab,other than pre-packaged and labelled”. 2. This notification shall come into force on the 1st day of March, 2023. Note : The principal notification No.2/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/374, dated the 30th June, 2017and was last amended by notification No. 13/2022 – State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (38)/Fin.(Exp-I)/2022-23/DS-I/231, dated the 21st, March, 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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