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Core Purpose

Notification amending Delhi's Notification No. 12/2017-State Tax (Rate) under the Delhi Goods and Services Tax Act, 2017 to add a GST exemption entry and expand references to the Ministry of Railways.

Detailed Summary

The Finance (Expenditure-I) Department, Government of NCT of Delhi, via Notification No. 13/2023-State Tax Rate (F.3(06)/Fin.(Exp-I)/2024-25/DS-I/703) dated 22nd August 2024, exercising powers under sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), amends Notification No. 12/2017-State Tax (Rate) dated 30th June 2017 (F.3(15)/Fin(Rev-I)/2017-18/DS-VI/380, last amended by Notification No. 07/2023-State Tax (Rate) dated 30th January 2024): it inserts a new serial number 3B exempting (Nil rate) services provided to a Governmental Authority for water supply, public health, sanitation conservancy, solid waste management, and slum improvement/upgradation under Chapter 99; and inserts the words "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in serial numbers 6, 7, 8 and 9; the amendment takes effect retrospectively from 20th October 2023, and is issued by order of and in the name of the Lieutenant Governor, signed by Ravinder Kumar, Deputy Secretary (Exp.-I).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-23082024-256575 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 217] DELHI, THURSDAY, AUGUST 22, 2024/SHRAVANA 31, 1946 [N. C. T. D. No. 161 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 22nd August, 2024 No. 13/2023-State Tax Rate No. F. 3 (06)/Fin.(Exp-I)/2024-25/DS-I/703.—In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant 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 amendment further to amend the Government's Notification No.12/2017-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev- I)/2017-18/DS-VI/380, dated 30th June, 2017, namely:- In the said notification, in the Table, - (1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - +-----+------------+------------------------------------------------------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | +=====+============+======================================================+=====+=====+ | "3B | Chapter 99 | Services provided to a Governmental Authority by way of | Nil | Nil"; | | | | | | | | | | (a) water supply; | | | | | | (b) public health; | | | | | | (c) sanitation conservancy; | | | | | | (d) solid waste management;and | | | | | | (e) slum improvement and upgradation. | | | +-----+------------+------------------------------------------------------+-----+-----+ (2.) against serial number 6, in column (3),in item (a), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted; (3.) against serial number 7,in column (3), in the Explanation, in item (a), in sub-item(i), after the words "Department of Posts", the words and brackets “and the Ministry of Railways (Indian Railways)" shall be inserted; (4.) against serial number 8,in column (3)in the proviso, in item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted; (5.) against serial number 9,in column (3), in the first proviso, in item (i), after the words "Department of Posts", the words and brackets"and the Ministry of Railways (Indian Railways)" shall be inserted; 2. This notification shall come into force with effect from the 20thday of October, 2023. Note : The principal notification no. 12/2017 - State Tax (Rate), was published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/380, dated 30th June, 2017 and was last amended vide notification no. 07/2023 - State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (21)/Fin(Exp-I)/2023-24/DS-I/94, dated 30th Jan, 2024. By Order and in the Name of Lt. Governor National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I)

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