[TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACI-IIVALAYA, LP. ESTATE: NEW DELHI-110 002 No. as (52)/Fin(Rev-I)12019-20/DS-VI/ Wg- Dated: /o?/D?//7 Notification No. 02/2019 — State Tax (Rate) No. Ft3(52)/Fin (Rev-l)/20l9-20/ - ln exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section ll. sub-section (1) of section 16 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (herein after referred to as the “said Act"), the Lt.
Governor of National 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 notifies that the State Tax, on the intra-State supply of goods or services or both as specified in column (I) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely:- Table Description of supply Rate (per Conditions cenL) _ (I) <2) (3) First supplies of goods or l.Supplies are made by a registered person, » services or both upto an (i) whose aggregate turnover in the preceding aggregate turnover 0f fifi)’ financial year was fifiy lakh rupees or below;
Ifikhlifpses "I?“ 0‘}! or after
(ii) who is not eligible to pay tax under sub—section I e .
ay 0 AP“ in any
(l)ofsection 10 ofthe said Act;financial year, by a registered n , .
(in) who 15 not engaged in making any supplyperson.
. . .
.
which is not levrable to tax under the said Act;
(iv) who is not engaged in making any inter-State outward supply;
(v) who is neither a casual taxable person nor a 3 non-resident taxable person;
(vi) who is not engaged in making any supply through an electronic commerce operator who is required to collect tax at source under section 52; and
(vii) who is not engaged in making supplies of the goods, the description of which is specified in column
(3) of the Annexure below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column
(2) of the said annexuret
2.Where more than one registered person are having the same Permanent account Number, issued under the Income Tax Act, 1961(43 of 1961), State tax on supplies by all such registered persons is paid at the rate specified in column (2) under this notification.
3. The registered person shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Delhi Goods and Services Tax Rules.
5. The registered person shall mention the following words at the top of the bill of supply, namely:-'taxable person paying tax in terms of notification No. 2/2019- State Tax (Rate) dated 12.09.2019, not eligible to collect tax on supplies’.
6. The registered person opting to pay State tax at the rate of three percent. under this notification shall be liable to pay State tax at the rate of three percent on all outward supplies specified in column (1) notwithstanding any other notification issued under sub-section (1) of section 9 or under section 1 l of said Act.
7. The registered person opting to pay State tax at the rate of three percent under this notification shall be liable to pay State tax on inward supplies on which he is liable to pay tax under sub—section (3) or, as the case may be, under sub-section (4) of section 9 of said Act at the applicable rates.
Explanailon.-For the purposes of this notification, the expression “first supplies of goods or services or both" shall, for the purposes of determining eligibility of a person to pay tax under this notification, include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the Act.
ANNEXURE Sl. No. Tariff item, sub- , Description heading, heading or Chapter (I) (2) (3) I 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa.
2 2106 90 20 Pan masala __ 3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes
2. ln computing aggregate turnover in order to determine eligibility of a registered person to pay State tax at the rate of three percent under this notification, value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account.
3. Explanation. —For the purpose of this notification, -
(i) “tariff item", “sub-heading", “heading” and “chapter” shall mean respectively a tariff item, sub-heading, heading and chapters specified in the First Schedule to the Customs Tariff Act, 1975 (51 ofl975).
(ii)the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (SI of [975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
4. This notification shall come into force on the l‘l day of April, 2019.
By order and in the name ofthe Lt. Governor of the National Capital Territory of Delhi, (AK. Singh) Dy. Secretary VI (Finance) No. F.3 (52)]Fin(Rev-l)l2019-20/DS-VI/ (42f Dated:
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Copy forwarded for information to:- I l. The Add]. Chief Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, Delhi
2. The Principal Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.
y The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi The Additional Secretary to the Hon'ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Saehivalaya, LP.
Estate, New Delhi The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi.
The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi OSD to Chief Secretary, Government of NCT of Delhi, Delhi Saehivalaya, LP.
Estate, New Delhi.
(Am) Guard File.
Website.
Dy. Secretary Vl (Finance)