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Core Purpose

This notification amends a previous state tax rate notification to include 'metal scrap' with differential tax implications for registered and unregistered persons under the Delhi Goods and Services Tax Act, 2017.

Detailed Summary

The notification issued by the Lieutenant Governor of Delhi modifies the Government's Notification No.04/2017- State Tax (Rate) under the Delhi Goods and Services Tax Act, 2017. It inserts a new entry, serial number 8, into the notification's table, specifically for 'metal scrap' (HS codes 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81). This amendment clarifies the applicability of state tax rates on metal scrap for both 'any unregistered person' and 'any registered person'. This change is effective from October 10, 2024, and is enacted based on the recommendations of the Council.

Full Text

GOVERNMENT OF INDIA REGD. No. D. L.-33002/99 Delhi Gazette SG-DL-E-11012025-260156 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 17] DELHI, THURSDAY, JANUARY 9, 2025/PAUSHA 19, 1946 [N. C. T. D. No. 331 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 278DG/2025 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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