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Date: 09-Jan-2025 Category: Extra Ordinary State: Union Government Country: India

STR SIX

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 No. 06/2024-State Tax (Rate) issued by the Government of National Capital Territory of Delhi amends Notification No. 04/2017- State Tax (Rate) concerning the Goods and Services Tax (GST) Act.
  • The amendment specifies that GST will be applicable on the supply of metal scrap by any unregistered person to any registered person.

Key Changes

  • A new entry (S. No. 8) is inserted into the table of Notification No. 04/2017- State Tax (Rate).
  • This entry pertains to goods falling under tariff headings 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81, specifically 'Metal scrap'.
  • GST is applicable when metal scrap is supplied by any unregistered person to any registered person.
  • The notification comes into effect on October 10, 2024.

Impact Analysis

Impact on Registered Persons (GST)

  • Registered persons will be eligible to claim Input Tax Credit (ITC) on the GST paid on metal scrap purchases, subject to the provisions of the GST Act.

Impact on Unregistered Persons (Metal Scrap Suppliers)

  • The competitiveness of unregistered suppliers may be affected as registered buyers may prefer to purchase from registered suppliers to avail of ITC.

Impact on Government Revenue

  • The government is expected to generate additional revenue through GST collection on metal scrap supplied by unregistered persons to registered persons.

Suggested Action Items for Businesses

  • All stakeholders should familiarize themselves with the notification and seek professional advice if required.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: The governing law for levying and collecting GST in the National Capital Territory of Delhi. Notification No. 04/2017- State Tax (Rate): The original notification that is being amended by this notification. It contains the initial rates and rules for State Tax (Rate). Council: Refers to the GST Council, which makes recommendations on GST rates, rules, and regulations. Lieutenant Governor of National Capital Territory of Delhi: The authority issuing the notification on the recommendations of the Council. Notification No. 19/2023 - State Tax (Rate): The notification that last amended the principal notification No. 04/2017- State Tax (Rate).
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.एxxलx.G-IअD.H-x1x1x0 12025-260156 SG-DLxx-ExG-1ID1E0x1x2x0 25-260156 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 17] दिल्ली, बृहस्ट्पजतवार, िनवरी 9, 2025/पौष 19, 1946 [रा.रा.रा.क्षे.दि. स.ं 331 No. 17] DELHI, THURSDAY, JANUARY 9, 2025/PAUSHA 19, 1946 [N. C. T. D. No. 331 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;&I½ foHkkx vf/klwpuk fnYyh] 8 tuojh] 2025 06@2024&jkT; dj ¼nj½ l-aQk- 3 ¼22½@foÙk¼O;;&I½@2024&25@Mh,l&I@35—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi&/kkjk ¼3½ }kjk çnÙk 'kfä;ks a dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] ifj"kn dh flQkfj'kks a ij] ljdkj dh vf/klwpuk la[;k 04@2017& jkT; dj ¼nj½] tks fnYyh ds jkti=] vlk/kkj.k] Hkkx IV eas la-Qk- 3¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI/372] fnukad 30 twu] 2017 }kjk çdkf'kr gqbZ Fkh] es a fuEufyf[kr vkSj la'kks/ku djr s gSa] vFkkZr%& 278DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] mä vf/klwpuk eas] lkj.kh eas] Øe la[;k 7 vkSj mlls lacaf/kr çfof"V;ks a ds i'pkr] fuEufyf[kr Øe la[;k vkSj çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr% & ¼1½ ¼2½ ¼3½ ¼4½ ¼5½ ^^8- 72] 73] 74] 75] 76] 77] 78] 79] /kkrq LØSi dksbZ Hkh viath—r dksbZ Hkh iath—r O;fä^^A 80 ;k 81 O;fä 2- ;g vf/klwpuk 10 vDVcw j] 2024 dks ykxw gksxhA uksV% eyw vf/klwpuk fnYyh ds jkti=] vlk/kkj.k eas vf/klwpuk la[;k 04@2017&jkT; dj ¼nj½ ds rgr çdkf'kr dh xbZ Fkh] tks fnYyh ds jkti=] vlk/kkj.k] Hkkx IV ea]s la- Qk- 3¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI/372] fnukad 30 twu] 2017 vkSj vafre ckj vf/klwpuk la[;k 19@2023 jkT; dj ¼nj½ ds rgr la'kksf/kr dh xbZ Fkh] la-Qk- 3¼01½@foÙk ¼ O;;&I½@2024&25@Mh,l&I/468] fnukad 13&06&2024 ds }kjk la'kks/ku fd;k x;k gS A jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] ds vkn”s k ls vkSj muds uke ij] jfoUnz dqekj] Lak;qDr lfpo ¼foÙk½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 8th January, 2025 No. 06/2024-State Tax (Rate) No. F. 3 (22)/Fin.(Exp-I)/2024-25/DS-I/ 35—In exercise of the powers conferred by sub-sections (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in the Government’s Notification, No.04/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/372, dated the 30th June, 2017, namely:— In the said notification, in the Table, after S. No. 7 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) (4) (5) “8. 72, 73, 74, 75, 76, 77, 78, 79, 80 Metal scrap Any unregistered Any registered or 81 person person”. 2. This notification shall come into force on the 10th day of October, 2024. Note: The principal notification was published in the Gazette of Delhi, Extraordinary, vide notification No. 04/2017 - State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017- 18/DS-VI/372, dated the 30th June, 2017 and last amended vide notification No. 19/2023 - State Tax (Rate), vide number F. 3(01)/Fin.(Exp-I)/2024-25/DS-I/468 dated the 13.06.2024. By Order and in the Name of Lt. Governor of National Capital Territory of Delhi. RAVINDER KUMAR, Jt. Secy. (Fin.) 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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