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Core Purpose

Notification No. 16/2023-State Tax (Rate) issued by the Delhi Finance (Expenditure-I) Department under section 9(5) of the Delhi Goods and Services Tax Act, 2017, amending the rate notification for passenger transport services to distinguish treatment of omnibus transport supplied via e-commerce operators.

Detailed Summary

The Finance (Expenditure-I) Department, Government of NCT of Delhi, under sub-section (5) of section 9 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), on the recommendations of the GST Council, issued Notification No. 16/2023-State Tax (Rate), No. F.03(17)/Fin.(Exp-I)/2023-24/DS-I/1069, dated 21st December 2023, further amending Notification No. 17/2017-State Tax (Rate) dated 30th June 2017 (F.3(15)/Fin(Rev-I)/2017-18/DS-VI/375), as last amended by Notification No. 17/2021-State Tax (Rate) dated 16th March 2022 (F.3(160)/Fin(Exp-I)/2021-22/DS-I/171). The amendment substitutes, in clause (i), the words "omnibus or any other motor vehicle" with "or any other motor vehicle except omnibus"; inserts new clause (ia) covering passenger transport services by omnibus, except where the electronic commerce operator supplying the service is itself a company; and inserts a new Explanation item (d) defining "Company" to have the meaning assigned under clause (20) of section 2 of the Companies Act, 2013 (18 of 2013). The notification takes effect from 20th October 2023 and is issued by order of and in the name of the Lieutenant Governor of the National Capital Territory of Delhi, signed by Ravinder Kumar, Deputy Secretary (Exp.-I).

Full Text

7859 DG/2023 (1) रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L. -33002/99 EXTRAORDINARY PUBLISHED BY AUTHORITY PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 21 fnlEcj] 2023 I I .—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi /kkjk ¼5½ ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ] ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,rn}kjk] bl ljdkj] dh vf/klwpuk la[;k 17 @2017 jkT; dj ¼nj½] ftls la-Qk-03¼15½@foÙk¼jktLo& I½@2017&18@Mh,l& VI@375] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV] [kaM 3] mi&[kaM ¼ i½ esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrh gS] ;Fkk%& mä vf/klwpuk esa] i- [kaM ¼i½ esa] 'kCnksa ^^v‚fEucl ;k dksbZ vU; eksVj okgu^^ ds LFkku ij] 'kCnksa vkSj çrhdksa ^^ ;k v‚fEucl dks NksM+dj dksbZ vU; eksVj okgu ; çfrLFkkfir fd;k tk,xk ; ii. [kaM ¼i½ ds ckn] fuEufyf[kr [kaM var% LFkkfir fd;k tk,xk] vFkkZR k~%& ^^¼id½ fdlh v‚fEucl }kjk ;kf=;ksa ds ifjogu ds ek/;e ls lsok,a] flok; blds fd tgka bysDVª‚fud d‚elZ No. 374] DELHI, THURS DAY , DECEMBER 21, 2023/ AGRAHAYANA 30, 1945 [N. C. T. D. No. 346 GOVERNMENT OF INDIA SG-DL-E-21122023-250808 2 DELHI GAZETTE : EXTRAORDINARY PART IV] iii- vf/klwpuk ds Li"Vhdj.k esa] en ¼x½ ds ckn fuEufyf[kr en var%LFkkfir dh tk,xh] vFkkZRk~]& ^*¼?k½ ^^daiuh^^ dk ogh vFkZ gS tks daiuh vf/kfu;e] 2013 dh /kkjk 2 ds [kaM ¼20½ esa bls fn;k x;k gSA^^ 2- ;g vf/klwpuk 20 väwcj] 2023 ls ykxw gksxhA ewy vf/klwpuk dks fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV] esa vf/klwpuk la[;k 17 @2017 jkT; dj ¼nj½] ftls la-Qk 03¼15½@foÙk¼jktLo& I½@2017&18@Mh,l& VI@375] fnukad 30 twu] 2017 fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV ds rgr çdkf'kr fd;k x;k Fkk] vkSj blesa vafre ckj vf/klwpuk la[;k 17@2021] jkT; dj ¼nj½ ftls la-Qk-03¼160½@foÙk¼jktLo& I½@2021&22@Mh,l& I/171] fnukad 16 ekpZ 2022 ds rgr izdkf”kr fd;k x;k Fkk] ds }kjk la'kks/ku fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij ] jfoUnz dqekj ] mi lfpo ¼O;;& I½ FINANCE (EXPENDITURE -I) DEPARTMENT NOTIFICATION Delhi, the 21st December, 2023 No. 16/2023 -State Tax (Rate) No. F. 03 (17)/Fin.(Exp -I)/2023 -24/DS -I/1069.—In exercise of the powers conferred by sub -section (5) of section 9 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Gover nor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification, No. 17/2017 - State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev -I)/2017 -18/DS -VI/375, dated the 30th June, 2017, namely: - In the said notification, (i) in clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other motor vehicle except omnibus” shall be substituted; (ii) after clause (i), the following clause shall be inserted, namely: - “(ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company. ”; (iii) in the Explanation, after item (c), the following item shall be inserted, namely, - “(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2013).” 2. This notification shall come into force with effect from the 20th day of October, 2023. Note : The principal notification No.17/2017 - State Tax (Rate), dated the 30thday of June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev -I)/2017 -18/D S-VI/375, dated the 30th June, 2017 and was last amended by notification No. 17/2021 –State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (160)/Fin(Exp -I)/2021 -22/DS -I/171, dated the 16th March, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR , Dy. Sec y. (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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