Date: 2020-06-18Category: Extra OrdinaryState: Union GovernmentCountry: India
the Lt 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 further amendments in the notification of the Government of National Capital Territory of Delhi
Executive Summary:
This notification from the Delhi Government amends the No.122017 State Tax Rate, dated 30th June 2017, regarding the Delhi Goods and Services Tax Act, 2017. The amendments are made based on the recommendations of the Goods and Services Tax Council and are considered necessary in the public interest. The notification comes into effect from October 1, 2019.
Key Points / Main Content:
Amendments to Notification No. 12/2017:
* **Exemption Threshold:** Replaces the fixed amounts (twenty lakh rupees/ten lakh rupees for special category states) with "such amount in the preceding financial year as makes it eligible for exemption from registration under the Delhi Goods and Services Tax Act, 2017."
* **FIFA U17 Women's World Cup 2020:** Adds an entry for services provided by and to FIFA and its subsidiaries related to the FIFA U17 Women's World Cup 2020 to be hosted in India, with a Nil rate, provided that Director Sports, Ministry of Youth Affairs and Sports certifies that the services are related to the event.
* **Clarification on Tax Rate:** Clarifies that the tax rate applies to services "below or equal to" a certain threshold.
* **Year Update:** Updates the year from 2019 to 2020 in specific entries (19A and 19B).
* **Storage/Warehousing Services:** Adds an entry for services related to the storage or warehousing of cereals, pulses, fruits, nuts, vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres, indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea with a Nil rate.
* **Central Armed Police Forces Group Insurance:** Adds an entry for life insurance services provided by Central Armed Police Forces under Ministry of Home Affairs Group Insurance Funds to their members, with a Nil rate.
* **Bangla Shasya Bima:** Includes "r Bangla Shasya Bima" in serial number 35.
* **Admission to FIFA U17 Women's World Cup 2020 Events:** Adds an entry for services by way of right to admission to the events organised under FIFA U17 Women's World Cup 2020, with a Nil rate.
Impact Analysis:
Taxpayers:
* Impact: Changes in exemption thresholds and inclusion of new service categories (FIFA U17 Women's World Cup 2020, storage/warehousing, CAPF insurance) may affect their tax liabilities and compliance requirements.
* Action Required: Review their activities to determine if they fall under the newly added or amended categories and adjust their tax filings accordingly.
Service Providers:
* Impact: Service providers in the specified categories (e.g., FIFA-related services, storage/warehousing, CAPF insurance) will have clarity on the applicable GST rates (Nil in many cases).
* Action Required: Ensure correct application of GST rates for their services and maintain necessary documentation.
Government of Delhi (Tax Authorities):
* Impact: The amendments will impact revenue collection and require adjustments to tax administration and enforcement.
* Action Required: Update systems and procedures to reflect the changes and communicate the amendments to relevant stakeholders.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax regulation in Delhi, referenced for exemption eligibility.
National Capital Territory of Delhi: The administrative territory governed by the notification.
FIFA U17 Women's World Cup 2020: An international sporting event held in India, relevant for tax exemptions related to services provided.
Ministry of Youth Affairs and Sports: Indian government ministry involved in certifying services related to FIFA U17 Women's World Cup 2020.
Central Armed Police Forces: A collective term referring to internal security forces in India, relevant in the context of group insurance schemes.
Ministry of Home Affairs: The Indian government ministry under which Central Armed Police Forces operate, regarding group insurance funds.
Goods and Service Tax Council: The council is involved in making recommendations related to the amendments in the notification.
New Delhi, Delhi: The city in which the notification was issued, and the location of the Dte of Printing
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
एस.जी.-डी.एxलxx.G-अID.-H1x8x0x 62020-219999
SG-DLxx-ExG-1ID8E0x6x2x0 20-219999
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 114] दिल्ली, बृहस्ट्प जताार , िनू 18 , 2020/ज्य ष्े ठ 28, 1942 [रा.रा.रा.क्ष.ेदि. स.ं 49
No. 114] DELHI, THURSDAY, JUNE 18, 2020/JYAISHTHA 28, 1942 [N.C.T.D. 49
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
foÙk ¼jktLo&I½ foHkkx
vf/klwpuk
दिल् ली] 17 िनू 2020
21/2019 – jkT; dj ¼nj½
la-Qk- 3¼11½@foÙk¼jktLo&1½@2020&21@Mh-,l-&IV@2-—fnYyh eky ,oa los kdj vf/kfu;e] 2017 ¼2017 dk 03½
dh /kkjk 11 dh mi /kkjk ¼1½ ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls
lra "qV gksrs gq, fd ,slk djuk tufgr e sa vko';d gS vkSj th,lVh ifj’kn~ dh flQkfj'kksa ds vk/kkj ij] ,rn~ }kjk] jk"Vªh; jkt/kkuh
{ks= fnYyh ljdkj ds foÙk foHkkx ¼jktLo&I½ vf/klwpuk l[a ;k 12/2017&jkT; dj ¼nj½] fnukad 30 twu] 2017 ftls låQkå
03¼15½@foÙk¼jktå&1½@2017&2018@Mh-,l-&IV@380 fnukad 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 vkx s Hkh fuEufyf[kr la'kks/ku djrs gSa] ;Fkk %&
mä vf/klwpuk es]a&
¼i½ lkj.kh es]a&
¼d½ Øe l[a ;k 7 ds le{k] d‚ye ¼3½ dh çfof"V e sa 'kCnks a~ vkSj dks"Bd Þchl yk[k #i, ¼fdlh fo'ks"k izoxZ jkT; dh n'kk es a
nl yk[k #i,½ß ds LFkku ij fuEufyf[kr 'kCnks]a dks"Bd vkSj vadks a dks çfrLFkkfir fd;k tk,xk] ;Fkk]&
Þbruh jkf'k Fkh ftrus l s fd os fnYyh eky ,oa los kdj vf/kfu;e] 2017 ¼2017 dk 03½ ds vra xZr iathdj.k ls NVw çkIr djus
ds ik= gksßa
2619 DG/2020 (1)[PART IV DELHI GAZETTE : EXTRAORDINARY 2
¼[k½ Øe la[;k 9d vkSj mlls lacfa/kr çfof"V;k sa ds i'pkr fuEufyf[kr dks vra %LFkkfir fd;k tk,xk] ;Fkk %&
¼1½ ¼2½ ¼3½ ¼4½ ¼5½
Þ9dd v/;k; 99 Hkkjr es a vk;ksftr gksus okyh FIFA U&17 'kwU; c'krZ s fd funs'kd ¼[ksy½] ;qok dk;ZØe vkSj
efgyk fo'o di] 2020 ds varxrZ fdlh Hkh [ksy ea=ky; ;g çekf.kr dj n s fd ;s
lekjksg es a çR;{kr% ;k vçR;{kr% QsMjs'ku los k,a çR;{kr% ;k vçR;{kr% FIFA U&17
baVju's ky Mh QqVcky ,lksfl,'ku ¼FIFA½ efgyk fo'o di] 2020 ds vra xZr vkus okys
vkSj blds lgk;d laxBuksa ds }kjk ;k budks lekjksg ls lacfa/kr gSaAß;
çnku dh tkus okyh lsok,aA
¼x½ Øe la[;k 14 ds le{k] d‚ye ¼3½ dh çfof"V es]a 'kCn Þdeß ds i'pkr 'kCn Þ;k ds cjkcjß dks vra %LFkkfir fd;k tk,xk(
¼?k½ Øe la[;k 19d ds le{k] d‚ye ¼5½ dh çfof"V e]sa vad Þ2019ß ds LFkku ij vad Þ2020ß dks çfrLFkkfir fd;k tk,xk(
¼³½ Øe la[;k 19[k ds le{k] d‚ye ¼5½ dh çfof"V e]sa vad Þ2019ß ds LFkku ij vad Þ2020ß dks çfrLFkkfir fd;k tk,xk(
¼p½ Øe l[a ;k 24d vkSj mlls lca af/kr çfof"V;ksa ds i'pkr fuEufyf[kr Øe l[a ;k vkSj çfof"V;ks a dks var%LFkkfir fd;k tk,xk]
;Fkk%&
¼1½ ¼2½ ¼3½ ¼4½ ¼5½
Þ24[k 'kh"kZd 9967 ;k vukt] nkys]a Qy] uV~l vkSj lfCt;ka] elky]s dksijk] xUuk] xqM+] dPps 'kwU; 'kwU;;
'kh"kZd 9985 ouLifr j's ks tSls fd dikl] ¶ySDl] twV vkfn] uhy] xSj fofufeZr
rca kdw] iku ds iÙks] rans w ds iÙks] dkWQh vkSj pk; ds HkaMkj.k ;k
os;jgkmflax ds ek/;e ls nh tkus okyh lsok,a
¼N½ Øe l[a ;k 29d vkSj mlls lca af/kr çfof"V;k sa ds i'pkr fuEufyf[kr Øe l[a ;k vkSj çfof"V;ks a dks var%LFkkfir fd;k
tk,xk] ;Fkk%&
¼1½ ¼2½ ¼3½ ¼4½ ¼5½
Þ29[k 'kh"kZd 9971 ;k 'kh"kZd dsæa h; l'kL= iqfyl cy ¼xg` ea=ky; ds varxrZ ½ lewg chek dks"k ds 'kwU; 'kwU;**;
9991 }kjk lca af/kr dsæa h; l'kL= iqfyl cy dh lkewfgd chek ;kstuk ds
varxrZ viu s lnL;ksa dks thou chek l s lca af/kr nh xb Z ;k fn, tku s ds
fy, vuqcaf/kr lsok,a
¼t½ Øe l[a ;ka 35 ds le{k] d‚ye ¼3½ dh çfof"V esa çfof"V ¼Fk½ ds i'pkr 'kCn Þ¼n½ caXyk lL; chekß dks var%LFkkfir fd;k
tk,xk(
¼>½ Øe l[a ;k~ 45 ds le{k] d‚ye ¼3½ dh çfof"V e sa tgka&tgka 'kCn vkSj dks"Bd Þchl yk[k #i, ¼fdlh fo'ks"k izox Z jkT; dh
n'kk es a nl yk[k #i,½ß vk, gks]a ogka&ogka muds LFkku ij fuEufyf[kr 'kCn] dks"Bd vkSj vad dks çfrLFkkfir fd;k tk,xk] ;Fkk%&
Þbruh jkf'k Fkh ftrus l s fd os fnYyh eky ,oa los kdj vf/kfu;e] 2017 ¼2017 dk 03½ ds vra xZr iathdj.k ls NVw çkIr djus
ds ik= gksßa
¼¥½ Øe la[;k 82 vkSj mlls lca af/kr çfof"V;k sa ds i'pkr fuEufyf[kr dks vra %LFkkfir fd;k tk,xk] ;Fkk%&
¼1½ ¼2½ ¼3½ ¼4½ ¼5½
Þ82d 'kh"kZd FIFA U-17 efgyk fo'o di] 2020 ds varxrZ vk;ksftr gksus okys lekjksg esa ços'k 'kwU; 'kwU;**(
9996 ds vf/kdkj nsus ds ek/;e ls nh tkus okyh lsok,a
2- ;g vf/klwpuk fnukad 01 väwcj] 2019 ls ykxw gksxh A
jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k l s rFkk muds uke ij
jfoUn z dqekj] mi lfpo& IV ¼foÙk½
uksV% ç/kku vf/klwpuk la[;k 12@2017&jkT; dj ¼nj½] fnukad 30 twu] 2017 dks låa Qkå 03¼15½@foÙk¼jktå&I½@2017&2018@Mh-
,l-&VI@380 fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k e sa çdkf'kr fd;k x;k Fkk vkSj bles a vafre ckj
vf/klwpuk l[a ;k 13@2019& jkT; dj ¼nj½] fnukad 10@06@2020] laåQkå 03¼9½@foÙk¼jktå&I½@2020&21@
Mh-,l-&VI@181 fnukad 10@06@2020] ds }kjk la'kks/ku fd;k x;k gSA[PART IV DELHI GAZETTE : EXTRAORDINARY 3
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th June, 2020
21/2019 – State Tax (Rate)
No. F 3(11)/Fin(Rev-I)/2020-21/DS-IV/2.—In exercise of the powers conferred by sub-section (1) of section
11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. 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 further amendments in the notification of the Government of National Capital Territory of
Delhi in the Department of Finance (Revenue-I), No.12/2017- State Tax (Rate), dated the 30th June, 2017, published
in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(15)/Fin.(Rev-I)/2017-18/ DS-VI/380, dated the 30th June,
2017, namely:-
In the said notification, -
(i) in the Table, -
(a) against serial number 7, in the entry in column (3), for the words and brackets, “twenty lakh rupees (ten lakh
rupees in case of a special category state) in the preceding financial year”, the following words, brackets and figures
shall be substituted, namely, –
“such amount in the preceding financial year as makes it eligible for exemption from registration under the
Delhi Goods and Services Tax Act, 2017 (03 of 2017)”;
(b) after serial number 9A and the entries relating thereto, the following shall be inserted namely: -
(1) (2) (3) (4) (5)
“9AA Chapter 99 Services provided by and to Fédération Nil Provided that Director (Sports),
Internationale de Football Association (FIFA) Ministry of Youth Affairs and
and its subsidiaries directly or indirectly Sports certifies that the services are
related to any of the events under FIFA U-17 directly or indirectly related to any
Women's World Cup 2020 to be hosted in of the events under FIFA U-17
India. Women's World Cup 2020.”;
(c) against serial number 14, in the entry in column (3), after the word ‘below’, the words ‘or equal to’ shall be
inserted;
(d) against serial number 19A, in the entry in column (5), for the figures “2019”, the figures “2020” shall be
substituted;
(e) against serial number 19B, in the entry in column (5), for the figures “2019”, the figures “2020” shall be
substituted;
(f) after serial number 24A and the entries relating thereto, the following serial number and entries relating thereto
shall be inserted, namely: -
(1) (2) (3) (4) (5)
“24B Heading 9967 or Heading 9985 Services by way of storage or warehousing of cereals, Nil Nil”;
pulses, fruits, nuts and vegetables, spices, copra, sugarcane,
jaggery, raw vegetable fibres such as cotton, flax, jute etc.,
indigo, unmanufactured tobacco, betel leaves, tendu leaves,
coffee and tea.
(g) after serial number 29A and the entries relating thereto, the following serial number and entries shall be
inserted, namely: -
(1) (2) (3) (4) (5)
“29B Heading Services of life insurance provided or agreed to be provided Nil Nil”;
9971 or by the Central Armed Police Forces (under Ministry of Home
Affairs) Group Insurance Funds to their members under the
Heading
Group Insurance Schemes of the concerned Central Armed
9991 Police Force.
(h) against serial number 35, in the entry in column (3), after the entry (q), the entry “(r) Bangla Shasya Bima” shall
be inserted;[PART IV DELHI GAZETTE : EXTRAORDINARY 4
(i) against serial number 45, in the entries in column (3), for the words and brackets “twenty lakh rupees (ten lakh
rupees in the case of special category states) in the preceding financial year”, wherever they occur, the following
words, brackets and figures shall be substituted, namely, –
“such amount in the preceding financial year as makes it eligible for exemption from registration under the
Delhi Goods and Services Tax Act, 2017 (03 of 2017)”;
(j) after serial number 82 and the entries relating thereto, the following shall be inserted, namely: -
(1) (2) (3) (4) (5)
“82A Heading Services by way of right to admission to the events organised under Nil Nil”.
9996 FIFA U-17 Women's World Cup 2020.
2. This notification shall come into force with effect from the 1st day of October, 2019.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy.-IV (Finance)
Note: -The principal notification was published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No.
12/2017 - State Tax (Rate), dated the 30th June, 2017, vide No. F.3(15)/Fin.(Rev-I)/2017-18/DS-VI/380, dated
the 30th June, 2017 and was last amended by notification No.13/2019-State Tax (Rate), dated 10/06/2020 vide
No.F.3(9)/Fin.(Rev-I)/2020-21/ DS-VI/181, dated 10/06/2020.
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.