[TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY ] GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE '(REVENUE-l) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-IIO 002 N0.F3 (27)/Fin (Rev—I)/2017-18/DS-VI/ 5P; Dated: o6/)7/7 NOTIFICATION No. 20/2017—State Tax (Rate) N0.F3 (27)/Fin (Rev-I)/2017-18/DS-VI/- In exercise of the powers conferred by subsection (1) of section 9, sub-section (1) of section 11,5ub-section (5) of section 15 and sub-sectlon (1) of section 16 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the Natlonal Capital Territory of Delhi, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Delhi, Finance Department ( Revenue-l), No.11/2017- State Tax (Rate), dated the 30th1une, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3 (15)/Fin (Rev—I)/2017-18/DS—V|/381, dated the 30th June, 2017, namely:- In the said notification, Eh the Table,-
(i) against serial number 3, for item (iii) in column (3} and the entries relating thereto in columns (3),
(4) and (5), the following shatl be substituted, namely:-
(3) (4) (5) “(iii) Composite supply of works contract as defined in_ clause (119) of section 2 ofthe Delhi Gobds end Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a historical monument, archaeological site or remains 5 ' of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 {24 of 1958);
(b) canal, dam or other irrigation works;
{c} pipeline, conduit or plant for (i) water supplyfii) water treatment, or (iii) sewerage treatment or disposal.
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Delhi Goods and Services 5 Tax Act, 2017, supplied by way of construction, erectiOn, ‘ commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a CM) structure or any other orlglnal works pertalning to a scheme underJawaharlal Nehru National Urban Renewal Mission or Rajiv AwaasYojana;
(c) a ctvi) structure or any other original works pertaining to the "In-situ rehabilitation of existing sium dwellers using (and as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana, only for existing slum dwellers;
(d) a civil structure or any other original works pertalning to the "Beneficiary ted Individual house construction / enhancement” under the Houslng for All (Urban) Mission/Pradhan Mantri AwasYoja na;
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or cremation of deceased.
(v) Composite suppiy of works contract as defined In ciause (119) of section 2 of the Defhl Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or instaiiation of original works pertalnlng to,- a) railways, excluding monorall and metro;
b) a single residentia) unit otherwise than as a part of a residentia! compiex;
c) iow-cost houses up to a carpet area of 60 square meters per house In a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation,_ Government of India;
d) low cost houses up to a carpet area of 50 square metres per house in a housing project approved by the competent authority under- 1) the ”Affordable Housing in Partnership” component of the Housing for AI} (Urban) Mission/ Pradhan Mantri AwasYojana;
2) any housing scheme of a State Government;
(e) post—harvest storage infrastructure for agricultural produce Including a cold storage for such purposes; or
(f) mechanlsed food grain handling system, machinery or equipment for unlts processing agriculture! produce as food stuff excluding alcoholic beverages.
(vi) Construction services other than (i), (ii), (Iii), (iv) and (v) above.
(ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3),
(4) and (5). the following shall be substituted, namely:—
(3) (4) (5} ”(vi) Transport of passengers by motor cab where the cost ‘ Provided that credit of of fuel (5 included in the consideration charged from the input tax charged on service reciplent. goods and services used 2 5 in supplying the service has not been taken [P(ease refer to Expianatlon no. (iv)] or 6 _H;
(iii) against seria! number 9, for item (III) in column (3) and the entries relating thereto in columns
(3), (4) and (5), the following shall be substituted, namely:—
(3) (4) (5) "(tin Services of goods transport agency (GTA) in relation Provided that credit of to tran5portation of goods (including used household input tax charged on goods for personaiuse). goods and services used ' u 2 5 In supplying the service
Explanation: goods transport agency means any person has not been taken who provides service in relation to transport of goods by road and issues consignment note, by whatever name [Please refer to cafled. Expianation no. (MI ' or 6 Provided that the goods transport agency opting to pay State tax @696 under this entry shall, thence forth, be liable to pay State tax @ 6% on all the services of GTA supplied by it.";
(iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in columns
(3), (4) and (5), the following shall be substituted, namely:-
(3) (4) (5) ”(i) Renting of motor cab where the cost of fuel is included in the consideration charged from'the service recipient.
Provided that credit of input tax charged on goods and services used in supplying the service
2.5 has not been taken [Please refer to
Explanation no. (iv)] or 6 _fl;
(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3),
(4) and (5), the following shall be substituted, namely:—
(3) (4) (5) "(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.— ”goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
2.5 Provlded that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to
Explanation no. (iv)] or
Provided that the goods transport agency optlng to pay State tax @ 6% under this entry shall, thenceforth, be liable to pay State tax @ 6% on all the services of GTA supplied by it”;
(vi) against serial number 26,-
(a) in column (3),in item (i),- (A) for sub—item (b), the following sub—item shall be substituted, namely:~ (B) the Explanation shall be omitted;
(b) for item (Ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:— "(b) Textiles and textiie products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (Slof 1975) ;” :
(a) printing of newspapers;
(b) prlnting of books (including Braille books), Journals and periodicals.
7(3) {4) (5) ”(il) Services by way of any treatment or process on goods belonging to another person, in relation to- 2 5 _
(iii) Manufacturing sewlces on physical inputs (goods) owned by others, 9 other than (i) and (El) above. -
(vii) for serial number 27and the entries relating thereto, the followlng shall be substituted, namely:- recovery services, other than (i) above.
(1i (2) (3) (4) (5) ”27 Heading (i)Servlces by way of printing of newspapers, 9989 books (including Braille books), Journals and periodicals, where only content is supplied by E the publisher and the physical inputs including paper used for printing belong to the printer.
(ii)0ther manufacturing services; publishing, printing and reproduction services; materials 9 -”;
(viii) against serial number34, in column (3), in item (i),after the word "drama”, the words" or planetarium” shah be inserted.
This notification shall come into force with effect from the 22"d day of August, 2017, By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, he(AK. Singh) Dy. Secretary VI (Finance) No.'F3 (27)/Fin (Rev—I)l2017-18/DS-VI/ 5253/ Dated: ég/jflf Copy forwarded for information to:-
1.
9.
The Principal Secretary (GAD), Government of NCT of‘ Delhi in duplicate with the request to publish the notification in Delhi Gazette Part—IV (Extraordinary) in today’s date.
The Principal Secretaxy to the Hon’ble Lieutenant Governor, Delhi The Prtncipal Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi The Commissioner, State Tax, Delhi, Vyaper Bhawan, LP. Estate, New Delhi.
The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi The RA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. - The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi OSD to Chief Secretary, Government of N01" of Delhi, Delhi Sachivalaya, I.P.
Estate, New Delhi.
10. Guard File.
(A.K. Singh) Dy. Secretary VI (Finance) Note:-The principal notification was published in the Gazette ofDelhi, Extraordinary, vide notification No. 11/2017 — State Tax (Rate), dated the 30'h June, 2017, vide number 133 (15 )/Fin (Rev- I)/201 7-18/DS-VI/381, dated the 30‘" June, 2017.