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Date: 23-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

Gazette Notification Description

  • This is a notification from the Government of the National Capital Territory of Delhi, issued under section 148 of the Delhi Goods and Services Tax Act, 2017.
  • It rescinds a previous notification (No. 30/2023 State Tax) regarding the Delhi Goods and Services Tax.
  • The rescission is effective from January 1st, 2024, but actions taken before this date remain unaffected.

Key Changes

  • Rescission of Government Notification No. 30/2023 State Tax, dated 29th December 2023.
  • The rescinded notification was published in the Delhi Gazette, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3 (18)/Fin.(Exp-I)/2023-24/DS-I/1085.
  • The effective date of the rescission is January 1st, 2024.

Impact Analysis

Impact on Businesses

  • Action Item: Businesses should consult with tax advisors to understand the implications of this rescission on their GST compliance.

Impact on Government

  • Action Item: The government should review its processes for issuing and amending tax notifications to prevent future inconsistencies.

Impact on Taxpayers

  • Action Item: Taxpayers should keep records of all transactions and communications related to this notification.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017 (03 of 2017): The primary legislation under which this notification is issued. Section 148 grants the power to rescind previous notifications. Government of the National Capital Territory of Delhi: The issuing authority of the notification. Lieutenant Governor of National Capital Territory of Delhi: The individual who issued the notification based on Council recommendations. Government Notification No. 30/2023 State Tax: The notification that has been rescinded by this current notification.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 एस.जी.-डी.एxलxx.-GअID.-H2x3xx0 82024-256603 SG-DLxx-ExG-2ID3E0x8x2x0 24-256603 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 219] दिल्ली, िुक्रवार, अगस्ट्त 23, 2024/भाद्र 1, 1946 [रा.रा.रा.क्षे.दि. स.ं 163 No. 219] DELHI, FRIDAY, AUGUST 23, 2024/BHADRA 1, 1946 [N. C. T. D. No. 163 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;&I½ foHkkx vfèklwpuk fnYyh] 22 अगस्ट् त] 2024 la[;k&03@2024&jkT; dj l-aQk-3¼07½@foÙk¼O;;&I½@2024&25@Mh,l&I@704%---jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls bles a blds i”pkr ~ mDr vf/kfu;e dgk x;k gS½ dh /kkjk 148 }kjk çnÙk 'kfä;ks a dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kks a ds vk/kkj ij] bl ljdkj] dh vf/klwpuk la[R;k 30@2023& jkT; dj ¼nj½] ftls la-Qk-03¼18½@foÙk¼jktLo&I½@2023&24@Mh,l&I@1085] fnukad 29 fnlEcj] 2023 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV dh /kkjk 3] mi/kkjk ¼i½ ds }kjk çdkf'kr dh xbZ Fkh] dks ,sl s fo[kaMu ds iwoZ dh xbZ ;k fd, tkus ls yksi dh xbZ ckrks a ds flok;] fo[kafMr djrh gSA 2- ;g vf/klwpuk 1 tuojh] 2024 ls ykxw gksxhA jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;& I½ 5384 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 22nd August, 2024 No. 03/2024-State Tax No. F.3 (07)/Fin.(Exp-I)/2024-25/DS-I/704.– In exercise of the powers conferred by section148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby rescinds the Government’s Notification No. 30/2023 State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (18)/Fin.(Exp-I)/2023-24/DS-I/1085, dated 29th December, 2023 except as respects things done or omitted to be done before such rescission. 2. This notification shall come into force from 1st day of January, 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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