**Report on Amendment to Delhi Goods and Services Tax Act, 2017 Regarding Textile and Related Goods**
**1. Executive Summary:**
This report analyzes a notification from the Government of the National Capital Territory of Delhi, dated March 17, 2022, which amends the existing "Notification No.12017State Tax Rate, dated the 30th June, 2017," concerning the Delhi Goods and Services Tax (DGST) Act, 2017. The core purpose of this amendment, as inferred from the text, is to revise the tax rates and classifications for specific textile goods. Key findings include the omission of certain existing entries related to textiles and the insertion of new entries with revised descriptions and HS codes, likely aiming to clarify or update the GST structure for these goods.
**2. Introduction:**
This report aims to provide a comprehensive overview of the amendment to the Delhi Goods and Services Tax Act, 2017, as outlined in the government notification issued on March 17, 2022. The analysis is based solely on the provided text of the notification. The goal is to inform the affected industry about the changes to the tax rates and classifications related to textiles and textile products.
**3. Policy Overview:**
This notification amends the original "Notification No.12017State Tax Rate, dated the 30th June, 2017," concerning the Delhi Goods and Services Tax (DGST) Act, 2017. The core objective of the amendment, based on the provided text, is to modify the tax structure applicable to specific textile goods within the National Capital Territory of Delhi. This is achieved through revisions to Schedule I, Schedule II, and Schedule III of the original notification.
**4. Background and Rationale:**
The amendment appears to address the need for revisions and updates to the existing tax structure for textile goods. The removal of certain entries and the addition of new ones suggest a re-evaluation of how these goods are categorized and taxed under the DGST Act. The specific changes imply a refinement of the classification system, possibly to align with updated trade practices, HS codes, or to address inconsistencies or ambiguities in the original policy.
**5. Key Provisions / Changes:**
The amendment introduces several key changes:
* **Schedule I:** Several entries (S. Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222, 223, 224, 224A and 225) and related entries have been **omitted.** It's unclear *from the provided text* exactly what goods these numbers pertain to.
* **Schedule II:**
* Entry S. No. 132A and the entries relating thereto are omitted. Again the goods cannot be determined from the text.
* Several new entries are inserted after S. No. 132A, covering a range of woven fabrics identified by their HS codes (e.g., 132AA (5007) Woven fabrics of silk or of silk waste, 132AB (5111) Woven fabrics of carded wool, and etc). This suggests a more granular classification and potentially revised tax rates for these specific textile goods.
* Entry S. No. 132B and the entries relating thereto are omitted.
* Several new entries are inserted after S. No. 132B, related to sewing thread and filament yarn (e.g., 132BA 5401 Sewing thread of manmade filaments, 132BB 5402 Synthetic filament yarn other than sewing thread).
* Entry S. No. 132C and the entries relating thereto are omitted.
* Several new entries are inserted after S. No. 132C, related to Synthetic filament tow and staple fibres (e.g., 132CA 5501 Synthetic filament tow, 132CB 5502 Artificial filament tow).
* Entry S. No. 132D and the entries relating thereto are omitted.
* Against S. No. 139 the entry has been changed to "Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated or sheathed with rubber or plastics."
* After S. No. 139 the entry for 139A 5608 Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials has been added.
* After S. No. 146 the entry for 146A 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 has been added.
* After S. No. 151 the entry for 151A 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive bolducs has been added.
* Against S. No. 154 the entry has been changed to "Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles."
* Against S. No. 155 the entry has been changed to "Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included."
* Against S. No. 156 the entry has been changed to "Embroidery in the piece, in strips or in motifs."
* Against S. No. 168, in column 3, for the words this Chapter, the word and the figure Chapter 59 shall be substituted.
* After S. No. 168 the entries for 168A to 168F 6001 to 6006 Pile fabrics, including long pile fabrics and terry fabrics, knitted or crocheted and knitted or crocheted fabrics have been added.
* Against S.No. 169, in column 3, for the entry, the entry Articles of apparel and clothing accessories, knitted or crocheted has been added.
* Against S.No. 170, in column 3, for the entry, the entry Articles of apparel and clothing accessories, not knitted or crocheted has been added.
* S. No. 171 and the entries relating thereto shall be omitted;
* After S. No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:171 A1 to A11 are added relating to blankets, bed linnen, curtains, furnishing and footware.
* **Schedule III:** Entries S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto are omitted. The exact goods linked to these numbers are not discernible from the text.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders include:
* Manufacturers and suppliers of textiles and textile products within the National Capital Territory of Delhi.
* Businesses involved in the import, export, and trade of textile goods within Delhi.
* Tax consultants and professionals advising businesses in the textile sector.
**7. Implementation Aspects (Inferred):**
* The notification is issued by the Department of Finance (Expenditure I) of the Government of the National Capital Territory of Delhi. The Lieutenant Governor of Delhi approved the amendment on the recommendation of the Council.
* The amendment came into effect on January 1, 2022, unless otherwise stated. This indicates retrospective application for some provisions. The affected industry will need to ensure compliance from this date.
* Businesses need to classify their textile goods according to the updated HS codes and descriptions provided in the amended schedules.
**8. Expected Outcomes / Impact of Changes:**
The intended outcomes of these changes are likely to include:
* **Clarification of Tax Rates:** The revised classification system aims to clarify applicable tax rates for different types of textile goods, reducing ambiguity and potential disputes.
* **Alignment with Industry Standards:** Updating the HS codes and descriptions might align the DGST Act with current industry standards and international trade practices.
* **Impact on Compliance:** Businesses will need to update their accounting and tax reporting systems to reflect the new classifications and tax rates, potentially increasing compliance costs in the short term.
* **Revenue Implications:** The omission and insertion of entries may lead to changes in tax revenue collection for the Delhi government, although the exact impact is impossible to determine from the provided text alone.
**9. Conclusion:**
The amendment to the Delhi Goods and Services Tax Act, 2017, concerning textile goods represents a significant update to the tax structure for this sector. The revisions to Schedules I, II, and III, including the omission of certain entries and the insertion of new ones with revised HS codes and descriptions, will require businesses to adapt their classification and reporting practices. While the exact impact on tax revenue and compliance costs remains uncertain without further information, the amendments appear intended to clarify and streamline the tax system for textile goods within the National Capital Territory of Delhi. The industry should carefully review the changes and consult with tax professionals to ensure compliance with the updated regulations.
Key Entities Referenced
Delhi: National Capital Territory of Delhi, where the notification is issued and published.
Delhi Goods and Services Tax Act, 2017: A law under which the Lieutenant Governor of Delhi exercises powers to make amendments related to tax rates.
Lieutenant Governor of the National Capital Territory of Delhi: The authority issuing the notification based on the recommendations of the Council.
Department of Finance ExpenditureI: The department of the Government of National Capital Territory of Delhi responsible for the notification.
Council: An advisory body whose recommendations are used by the Lieutenant Governor of Delhi to make amendments related to tax rates.
Gazette of Delhi: The official publication in which the notification is published.
MANOJ KUMAR: Dy. Secy. I Finance. The signatory of the order.
Government of India Press, Ring Road, Mayapuri, New Delhi 110064: Place where it was printed
Controller of Publications, Delhi 110054: Publisher name
रिज(cid:7021)(cid:7069)ी स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत स रकार
GOVERNMENT OF INDIA
एस.जी.-डी.एलx.x-xअG.ID-1H9x0x3x 2022-234310
SG-DL-xEx-x1G9I0D3E2x0xx2 2-234310
असाधारण
EXTRAORDINARY
(cid:7079)ािधकार स े (cid:7079)कािशत
PUBLISHED BY AUTHORITY
स.ं 182] (cid:7408)द(cid:7016)ली, बृह(cid:7021)प ितवार, माच (cid:6981)17, 2022/ फा(cid:7016)ग नु 26, 1943 [रा.रा.रा.(cid:6979).े(cid:7408)द. स.ं 550
No. 182] DELHI, THURSDAY, MARCH 17, 2022/PHALGUNA 26, 1943 [N. C. T. D. No.550
भाग IV
PART IV
रा(cid:7398)ीय राजधानी रा(cid:6996)य (cid:6979)(cid:7074)े (cid:7408)द(cid:7016)ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
(cid:7408)द(cid:7016) ली, 17 माच(cid:6981), 2022
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¼xvii½ Øe la[;k 169 ds le{k] dkWye ¼3½ dh izfof’V ds LFkku ij] izfof’V ^^ifj/kku dh oLrq,a vkSj
diM+ksa ds milk/ku] fuVsM ;k ØkspsfVM**] dks izfrLFkkfir fd;k tk,xk(
¼xviii½ Øe la[;k 170 ds le{k] dkWye ¼3½ dh izfof’V ds LFkku ij] izfof’V ^^ifj/kku dh oLrq,a vkSj
diM+ksa ds milk/ku] fuVsM ;k ØkspsfVM u gksa**] dks izfrLFkkfir fd;k tk,xk(
¼xix½ Øe la[;k 171 vkSj mlls lacaf/kr izfof’V;ksa dk s fujLr fd;k tk,xk(
¼xx½ Øe la[;k 171d vkSj mlls lacaf/kr izfof’V;ksa ds LFkku ij] fuEufyf[kr Øe la[;k vkSj
izfof’V;ksa dk s var%LFkkfir fd;k tk,xk] vFkkZr%&[PART IV DELHI GAZETTE : EXTRAORDINARY 5
^^171 d1 6301 dacy vkSj VSªofyax jXl
171 d2 6302 csM fyuu] Vscy fyuu] Vk;ysV fyuu vkSj fdpu fyuu
171 d3 6303 dVsZUl ¼MªSIl lesr½ vkSj baVfj;j CykbM~l( dVsZu ;k csM osyUs lsl
171 d4 6304 QfuZf”kxa dh vU; oLrq,a] muls fHkUUk tk s “kh’kZd 9404 ds varxZr vkrs g Sa
171 d5 6305 Ckkjs s vkSj FkSys] ftudk iz;kxs oLrqvksa dh iSfdax esa fd;k tkrk gk s
171 d6 6306 frjiky] “kkfe;kuk vkSj luCykbaM~l( racw( ukoksa ds fy, iky] lsycksMZ ;k ySaMØk¶V( f”kfoj
ds lkeku
171 d7 6307 vU; fofufeZr oLrq,a] MSªl isVulZ lesr
171 d8 6308 lsV~l tks fd oksosu QsfczDl ;k ;kuZ ls cus gksa] pkgs buesa lgk;d lkexzh yxh gk s ;k
ugh]a tks fd xyhps] VsisLVªh] d”khnkdkjh Vscy DykWFk ;k lfoZ;sV~l ;k blh izdkj ds diM+s
dh oLrqvksa ds cukus ds fy, I;ksx ea s vkr s gksa] ftudk s [kqnjk fcØh ds fy, iSfdaXl ea s j[kk
x;k gk s
171 d9 6309 Ikgus x, diM+s vkSj iguh xbZ vU; oLrq, a
171 d10 6310 iz;kxs esa yk, x, ;k u, jSXl] LØSIl] V~okbZu] dkMs Zst] jfLl;ka vkSj dscYl rFkk V~ckbZu]
dksMsZt] jfLl;ka vkSj dscYl dh iz;kxs dh gqbZ oLr,q a] VsDlVkbZYl lkexzh ds**(
^^171 d11 64 QqVfo;j] ftudk fcØh ewY; 1000 #i, izfr tksM+h ls vf/kd gksA**
x- vuqlwph III & 9% e]sa -&
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2- ;g vf/klwpuk] tc rd fd vU;Fkk u crk;k tk,] 1 tuojh 2022 ls ykx w gksxhA
iz/kku vf/klwpuk la[;k 1@2017&jkT; dj ¼nj½] fnukad 30 twu] 2017] la- Qk- 03¼15½@foÙk
¼jktLo&I½@2017&18@Mh,l& VI@382] rkjh[k 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k]
Hkkx& IV esa izdkf”kr fd;k x;k Fkk vkSj blesa vafre ckj vf/klwpuk la[;k 13@2021&jkT; dj ¼nj½]
rkjh[k 16 ekpZ] 2022] ftls l-a Qk- 03¼156½@foÙk ¼O;;&I½ @2021&22@Mh,l&I @168] rkjh[k 16 ekpZ]
2022 dks fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV esa izdkf”kr fd;k x;k Fkk] ds n~okjk la”kks/ku fd;k
x;k gSA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
eukst dqekj] mi lfpo&I ¼foÙk½
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th March, 2022
No. 14/2021-State Tax (Rate)
No. F. 3(157)/Fin.(Exp-I)/2021-22/DS-I/176.—In exercise of the powers conferred by sub-section
(1) of section 9 and sub-section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017 (03 of
2017), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the
Council, hereby makes the following further amendments in the notification of the Government of National
Capital Territory of Delhi, in the Department of Finance (Expenditure-I), No.1/2017-State Tax (Rate), dated
the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(15)/Fin(Rev-
I)/2017-18/DS-VI/382, dated the 30th June, 2017, namely:-
In the said notification, -
a. in Schedule I – 2.5%, -
(i) S. Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222,
223, 224, 224A and 225 and the entries relating thereto shall be omitted;
b. in Schedule II – 6%, -6 DELHI GAZETTE : EXTRAORDINARY PART IV]
(i) S. No. 132A and the entries relating thereto shall be omitted;
(ii) after S. No. 132A and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely:-
“132AA 5007 Woven fabrics of silk or of silk waste.
132AB 5111 Woven fabrics of carded wool or of carded fine
animal hair.
132AC 5112 Woven fabrics of combed wool or of combed
fine animal hair.
132AD 5113 Woven fabrics of coarse animal hair or of horse
hair.
132AE 5208 Woven fabrics of cotton, containing 85% or
more by weight of cotton, weighing not more
than 200g/m2.
132AF 5209 Woven fabrics of cotton, containing 85% or
more by weight of cotton, weighing more than
200g/m2.
132AG 5210 Woven fabrics of cotton, containing less than
85% by weight of cotton, mixed mainly or
solely with man-made fibres, weighing not
more than 200g/m2.
132AH 5211 Woven fabrics of cotton, containing less than
85% by weight of cotton, mixed mainly or
solely with man-made fibres, weighing more
than 200g/m2.
132AI 5212 Other woven fabrics of cotton.
132AJ 5309 Woven fabrics of flax.
132AK 5310 Woven fabrics of jute or of other textile bast
fibres of heading 5303.
132AL 5311 Woven fabrics of other vegetable textile fibres;
woven fabrics of paper yarn.”;
(iii) S. No. 132B and the entries relating thereto shall be omitted;
(iv) after S. No. 132B and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely:-
“132BA 5401 Sewing thread of man-made filaments, whether
or not put up for retail sale.
132BB 5402 Synthetic filament yarn (other than sewing
thread), not put up for retail sale, including
synthetic monofilament of less than 67 decitex.
132BC 5403 Artificial filament yarn (other than sewing
thread), not put up for retail sale, including
artificial monofilament of less than 67 decitex.
132BD 5404 Synthetic monofilament of 67 decitex or more
and of which no cross-sectional dimension
exceeds 1 mm; strip and the like (for example,
artificial straw) of synthetic textile materials of
an apparent width not exceeding 5 mm.
132BE 5405 Artificial monofilament of 67 decitex or more
and of which no cross-sectional dimension
exceeds 1 mm; strip and the like (for example,
artificial straw) of artificial textile materials of
an apparent width not exceeding 5 mm.
132BF 5406 Man-made filament yarn (other than sewing
thread), put up for retail sale.
132BG 5407 Woven fabrics of synthetic filament yarn,
including woven fabrics obtained from
materials of heading 5404.[PART IV DELHI GAZETTE : EXTRAORDINARY 7
132BH 5408 Woven fabrics of artificial filament yarn,
including woven fabrics obtained from
materials of heading 5405.”;
(v) S. No. 132C and the entries relating thereto shall be omitted;
(vi) after S. No. 132C and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely:-
“132CA 5501 Synthetic filament tow.
132CB 5502 Artificial filament tow
132CC 5503 Synthetic staple fibres, not carded, combed or
otherwise processed for spinning.
132CD 5504 Artificial staple fibres, not carded, combed or
otherwise processed for spinning.
132CE 5505 Waste (including noils, yarn waste and
garnetted stock) of man-made fibres.
132CF 5506 Synthetic staple fibres, carded, combed or
otherwise processed for spinning.
132CG 5507 Artificial staple fibres, carded, combed or
otherwise processed for spinning.
132CH 5508 Sewing thread of man-made staple fibres,
whether or not put up for retail sale.
132CI 5509 Yarn (other than sewing thread) of synthetic
staple fibres, not put up for retail sale.
132CJ 5510 Yarn (other than sewing thread) of artificial
staple fibres, not put up for retail sale.
132CK 5511 Yarn (other than sewing thread) of man-made
staple fibres, put up for retail sale.
132CL 5512 Woven fabrics of synthetic staple fibres,
containing 85% or more by weight of synthetic
staple fibres.
132CM 5513 Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of such
fibres, mixed mainly or solely with cotton, of a
weight not exceeding 170 g/m2.
132CN 5514 Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of such
fibres, mixed mainly or solely with cotton, of a
weight exceeding 170 g/m2.
132CO 5515 Other woven fabrics of synthetic staple fibres.
132CP 5516 Woven fabrics of artificial staple fibres.”;
(vii) S. No. 132D and the entries relating thereto shall be omitted;
(viii) against S. No. 139, in column (3), for the entry, the entry “Twine, cordage, ropes
and cables, whether or not plaited or braided and whether or not impregnated, coated
or sheathed with rubber or plastics.” shall be substituted;
(ix) after S. No. 139 and the entries relating thereto, the following S. No. and entries
shall be inserted, namely:-
“139A 5608 Knotted netting of twine, cordage or rope;
made up of fishing nets and other made up
nets, of textile materials.”;
(x) after S. No. 146 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-8 DELHI GAZETTE : EXTRAORDINARY PART IV]
“146A 5801 Woven pile fabrics and chenille fabrics, other
than fabrics of heading 5802 or 5806.”;
(xi) after S. No. 151 and the entries relating thereto, the following S.No. and entries shall
be inserted, namely:-
“151A 5806 Narrow woven fabrics, other than goods of
heading 5807; narrow fabrics consisting of
warp without weft assembled by means of an
adhesive (bolducs).”;
(xii) against S. No. 154, in column (3), for the entry, the entry “Braids in the piece;
ornamental trimmings in the piece, without embroidery, other than knitted or
crocheted; tassels, pompons and similar articles.” shall be substituted;
(xiii) against S. No. 155, in column (3), for the entry, the entry “Woven fabrics of metal
thread and woven fabrics of metallised yarn of heading 5605, of a kind used in
apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or
included.” shall be substituted;
(xiv) against S. No. 156, in column (3),for the entry, the entry “Embroidery in the piece,
in strips or in motifs.” shall be substituted;
(xv) against S. No. 168, in column (3), for the words “this Chapter”, the word and the
figure “Chapter 59” shall be substituted;
(xvi) after S. No. 168 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely:-
“168A 6001 Pile fabrics, including “long pile” fabrics and
terry fabrics, knitted or crocheted.
168B 6002 Knitted or crocheted fabrics of a width not
exceeding 30 cm, containing by weight 5% or
more of elastomeric yarn or rubber thread,
other than those of heading 6001.
168C 6003 Knitted or crocheted fabrics of a width not
exceeding 30 cm, other than those of heading
6001 or 6002.
168D 6004 Knitted or crocheted fabrics of a width
exceeding 30 cm, containing by weight 5% or
more of elastomeric yarn or rubber thread,
other than those of heading 6001.
168E 6005 Warp knit fabrics (including those made on
galloon knitting machines), other than those of
headings 6001 to 6004.
168F 6006 Other knitted or crocheted fabrics.”;
(xvii) against S.No. 169, in column (3), for the entry, the entry “Articles of apparel and
clothing accessories, knitted or crocheted.” shall be substituted;
(xviii) against S.No. 170, in column (3), for the entry, the entry “Articles of apparel and
clothing accessories, not knitted or crocheted.” shall be substituted;
(xix) S. No. 171 and the entries relating thereto shall be omitted;
(xx) after S. No. 171A and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely:-[PART IV DELHI GAZETTE : EXTRAORDINARY 9
“171A1 6301 Blankets and travelling rugs.
171A2 6302 Bed linen, table linen, toilet linen and kitchen
linen.
171A3 6303 Curtains (including drapes) and interior blinds;
curtain or bed valances.
171A4 6304 Other furnishing articles, excluding those of
heading 9404.
171A5 6305 Sacks and bags, of a kind used for the packing
of goods.
171A6 6306 Tarpaulins, awnings and sunblinds; tents; sails
for boats, sailboards or landcraft; camping
goods.
171A7 6307 Other made up articles, including dress
patterns.
171A8 6308 Sets, consisting of woven fabric and yarn,
whether or not with accessories, for making up
into rugs, tapestries, embroidered table cloths
or serviettes, or similar textile articles, put up
in packings for retail sale.
171A9 6309 Worn clothing and other worn articles.
171A10 6310 Used or new rags, scrap, twine, cordage, rope
and cables and worn out articles of twine,
cordage, rope or cables, of textile materials.
171A11 64 Footwear of sale value not exceeding Rs.1000
per pair.”
c. in Schedule III – 9%, -
(i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted.
2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated.
Note: - The principal notification No.1/2017-State Tax (Rate), dated the 30th June, 2017, was published in
the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(15)/Fin(Rev-I)/2017-18/DS-VI/382,
dated the 30thJune, 2017, and was last amended vide notification No. 13/2021 – State Tax (Rate),
dated the 16th March, 2022, published in the Gazette of Delhi, Extraordinary, Part IV, vide number
F.3(156)/Fin.(Exp-I)/2021-22/DS-I/168, dated the 16th March, 2022.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. I (Finance)
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.