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Date: 22-Aug-2024 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

Description of the Gazette Notification

  • This gazette notification from the Government of the National Capital Territory of Delhi amends Notification No. 12/2017-State Tax (Rate) concerning the Delhi Goods and Services Tax Act, 2017 (03 of 2017). The amendment modifies the state tax rates for certain services.
  • The key changes involve adding a new entry for services provided to governmental authorities (water supply, public health, sanitation, solid waste management, and slum improvement) with a 0% tax rate, and expanding the list of entities exempt from tax to include the Ministry of Railways (Indian Railways) in addition to the Department of Posts.

Key Changes

  • Addition of a new entry (3B) to the tax rate table: Services provided to governmental authorities (water supply, public health, sanitation, conservancy, solid waste management, and slum improvement) are now subject to a 0% state tax rate.
  • Amendment to existing entries (6, 7, 8, and 9): The Ministry of Railways (Indian Railways) has been added to the list of entities exempt from tax under these entries, alongside the existing exemption for the Department of Posts.

Impact Analysis

Impact on Government Entities

  • Action Item: Government entities should review their procurement processes to take advantage of the 0% tax rate on these services.

Impact on Businesses Providing Services to Government

  • Action Item: Businesses should update their pricing and invoicing systems to reflect the 0% tax rate for relevant services.

Impact on Ministry of Railways and Department of Posts

  • Action Item: The Ministry of Railways and Department of Posts should review their procurement and accounting procedures to reflect the updated tax exemptions.

Impact on Tax Revenue

  • Action Item: The Delhi government should monitor tax revenue closely and consider alternative revenue-generating measures if necessary.

Key Entities Referenced

Government of the National Capital Territory of Delhi: The issuing authority of the gazette notification. Responsible for implementing and enforcing the Delhi Goods and Services Tax Act, 2017. Lieutenant Governor of National Capital Territory of Delhi: The individual who approved and issued the notification. Delhi Goods and Services Tax Act, 2017 (03 of 2017): The primary legislation under which the notification is issued. Sections 9, 11, 15, and 148 are specifically referenced. Notification No. 12/2017-State Tax (Rate): The principal notification amended by this gazette notification. Notification No. 07/2023 - State Tax (Rate): A previous amendment to Notification No. 12/2017-State Tax (Rate). Ministry of Railways (Indian Railways): Added to the list of entities exempt from certain taxes. Department of Posts: Already exempt from certain taxes, remains so under the amended notification.
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रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एएसस..जजीी..--डडीी..एएxललxx..--GअअID..--H22x33xx00 8822002244--225566557755 SSGG--DDLLxx--EExG--22ID33E00x88x22x00 2244--225566557755 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 217] दिल्ली, बहृ स्ट्प जतवार, अगस्ट्त 22, 2024/श्रावण 31, 1946 [रा.रा.रा.क्षे.दि. स.ं 161 No. 217] DELHI, THURSDAY, AUGUST 22, 2024/SHRAVANA 31, 1946 [N. C. T. D. No. 161 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 22 vxLr] 2024 I I —fnYYkh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi&/kkjk ¼3½ vkSj mi/kkjk ¼4½] /kkjk 11 dh mi /kkjk ¼1½] /kkjk 15 dh mi/kkjk ¼5½ vkSj /kkjk 148 ds rgr çnÙk 'kfä;ks a dk ç;ksx djrs gq,] jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls larq’V gksrs gq, fd ,slk djuk tufgr es a vko';d gS vkSj ifj"kn dh flQkfj'kks a ds vk/kkj ij] ,rn}kjk] jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj foÙk foHkkx ¼jktLo foHkkx½ dh vf/klwpuk la[;k 12@2017&jkT; dj nj] ftls lk-Qk-3¼15½@foRRk O;;&I 2017&18 Mh,l&VI@380] fnukad 30 twu] 2017 ds rgr fnYyh jkti= vlk/kkj.k ds Hkkx pkj] [kM 3] mi&[kaM ¼I½ es a çdkf'kr fd;k x;k Fkk] es a vkSj vkxs Hkh fuEurfyf[kr la'kks/ku djrh gS] vFkkZr%& bl vf/klwpuk eas] rkfydk eas]& ¼1½ Øe la[;k 3d vkSj mlls lacaf/kr izfof’V;ks a ds i'pkr~] fuEufyf[kr dze la[;k vkSj izfof’V;ks a dks var%LFkkfir fd;k tk,xk] vFkkZr~%& 5334 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] 1 2 3 4 5 ^^3[k v/;k; 99 bu ek/;eksa ls fadlh ljdkjh izkf/kdj.k dks iznku dh tkus okyh lsok,a& 'kwU; 'kwU;^^ ; ¼d½ tykiwfrZ; ¼[k½ lkoZtfud LokLFk;; ¼Xk½ LoPNrk laj{k.k; ¼?k½ Bksl vif'k’V izca/ku; vkSj ¼M½ efyu cLrh lq/kkj vkSj mUu;u | ¼2½ Øe la[;k 6 ds le{k] d‚ye ¼3½ eas] [kaM ¼d½ eas] “kCnksa ^^ Mkd जवभाग^^ ds i” pkr~] 'kCnksa vkSj dks’Bd ^^]vkSj jsy e=a ky; ¼Hkkjrh; jys ½[^^ dks var%LFkkfir fd;k tk,xk; ¼3½ dze la[;k 7 ds le{k] dkWye ¼3½ eas] Li’Vhdj.k eas] [kaM¼d½ eas] mi [kaM (i) eas] “kCnksa ^^ Mkd जवभाग^^ ds i” pkr~] 'kCnksa vkSj dks’Bd ^^]vkSj jsy ea=ky; ¼Hkkjrh; jys ½[^^ dks var%LFkkfir fd;k tk,xk; ¼4½ dze la[;k 8 ds le{k] dkWye ¼3½ eas] ijra qd es]a [kaM (i) eas] “kCnksa ^^ Mkd जवभाग^^ ds i'pkr~] 'kCnks a vkSj dks’Bd ^^]vkSj jsy ea=ky; ¼Hkkjrh; jys ½[^^ dks var%LFkkfir fd;k tk,xk; ¼5½ dze la[;k 9 ds le{k] dkWye ¼3½ esa] izFke ijarqd eas] [kaM (i) esa] “kCnksa ^^ Mkd जवभाग^^ ds i'pkr~] 'kCnks a vkSj dks’Bd ^^]vkSj jsy ea=ky; ¼Hkkjrh; jys ½[^^ dks var%LFkkfir fd;k tk,xk; 2. ;g vf/klwpuk 20 vDVwcj 2023 ls ykxw gksxhA eyw vf/klwpuk la[;k 12@2017 jkT; dj nj dks fnYyh jkti= vlk/kkj.k] Hkkx IV /kkjk 3] mi/kkjk (i) eas] ftls lk- Qk- 3(15)@foÙk¼O;;&I½@2017&18@Mh,l&VI@380] fnukad 30 twu] 2017 dks çdkf'kr fd;k x;k Fkk vkSj bles a vafre ckj vf/klwpuk la[;k 07@2023&jkT; dj ¼nj½] fnYyh jkti= vlk/kkj.k] Hkkx IV /kkjk 3] mi/kkjk (i) eas] ftls lk- Qk- 3(21)@ foÙk¼O;;&I½@2023&24@Mh,l&I@94] fnukad 30 tuojh] 2024 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 22nd August, 2024 No. 13/2023-State Tax Rate No. F. 3 (06)/Fin.(Exp-I)/2024-25/DS-I/703.—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 (03 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 amendment further to amend the Government’s Notification No.12/2017-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/380, dated 30th June, 2017, namely:- In the said notification, in the Table, - (1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “3B Chapter 99 Services provided to a Governmental Authority by way of Nil Nil”; - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management;and (e) slum improvement and upgradation.[PART IV DELHI GAZETTE : EXTRAORDINARY 3 (2.) against serial number 6, in column (3),in item (a), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted; (3.) against serial number 7,in column (3), in the Explanation, in item (a), in sub-item(i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted; (4.) against serial number 8,in column (3)in the proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted; (5.) against serial number 9,in column (3),in the first proviso, in item (i), after the words “Department of Posts”, the words and brackets“and 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. 12/2017 - 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/380, dated 30th June, 2017 and was last amended vide notification no. 07/2023 - State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (21)/Fin(Exp-I)/2023-24/DS-I/94, dated 30th Jan, 2024. By Order and in the Name of Lt. Governor 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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