(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-llO 002 N0. F.3(15)/Fin(Rev-l)/2017-ISIDS-VI/ Bate. Dated: 3614: 11¢}— Notification No. 13/2017 - State Tax (Rate) N0.F3(15)/Fin(Rev-I)/2017-18/- ln exercise 0fthe powers conferred by sub-section (3) of section 9 ofthe Delhi Goods and Services Tax Act, 2017' (Delhi Act 03 0f2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) 0f the said Table, the whole of State tax leviable under section 9 ofthe said Delhi Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient 0fthe such services as specified in column (4) 0fthe said Table:- Table SI. Category of Supply of Services Supplier Recipient of Service N0. of service
(1) ' (2) (3) (4) 1 Supply of Services by a goods Goods (a) Any factory registered underor governed by the Factories Act, 1948(63 0f1948); or
(b) any society registered under the transport agency (GTA) in respect Transport of transportation of goods by road Agency to- (GTA)
(a) any factory registered under or governed by the Factories Act, 1948(63 0f1948);0r
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part ofIndia; 0r Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any co-operative society established by or under any law; or
(d) any person registered under the Central Goods and Services Tax "Servi‘ces Tax Act;- orf a;
(c) any co-operative society established by or under any law; or
(d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Y Goodi: and
(e) any body corporate established, by or under any law; or
(1) any partnership firm whether registered or not under any law including association of persons; or
(g) any casual taxable person.
Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or
(e) any body corporate established, by or under any law; or
(f) any; partnership firn} whether registered or not under; any law including association ofpersons; or
(g) any casual taxable person;
Eocated in the taxable territory.
Servibes supplied by an 1h§ividua1 advoeate inCIu‘ding a--~-5§3 senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision 9.1“ such serVEice has been entereéifihrough another advocate or a 11m of advocates by way of legal services, directly or indirectly, to a business entity.
An individual advocate including a senior advocate or firm of advocates.
y. - . 1&3. , Any busmess entity located En the' " 1’:
taxable territory.
. .1 1 w w w - Services supplied by an arbitral tribunal to a business entity.
An arbitra!
tribunal.
Any business entity located in the taxable territory.
Services provided by way of Any Any body corporate or partnership sponsorship to any body corporate or partnership firm.
person firm located in the taxable territory.
Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, -
(1) renting of immovable property, and
(2) services specified below-
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority;
(11) services in relation to an aircraft or a vessel, inside or outside the precincts ofa port or an airport;
(iii) transport of goods or passengers.
Central Governme nt, State Govemme nt, Union territory or local authority Any business entity located in the taxabie territory.
Services supplied by a director of a company or a body corporate to the said company or the body corporate.
A director of a company or a body corporate The company or a body corporate located in the taxable territory.
Services supplied by an insurance agent to any person carrying on insurance business.
An insurance agent Any person carrying on insurance business, located in the taxable territory.
Services supplied by a recovery A A banking company or a financial agent to a banking company or a recovery institution or a non-banking financial financial institution or a non- agent company, located in the taxable banking financial company. territory.
9 Supply of services by an author, Author or Publisher, music company, producer music composer, photographer, music or the like, located in the taxable artist or the like by way of transfer composer, territory.
or permitting the use or enjoyment photograp of a copyright covered under clause her, artist,
(a) of sub-section (1) of section 13 or the like of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a pubfisher, music company, producer or the like.
Explanation.- For purpose of this notification,-
(a)The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, Ioeated in the taxable territory shall be treated as the person who receives the service for the purpose of this notification.
(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 ofthe Companies Act, 2013.
(c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification.
(d) the words and expressions used and not defined in this notification but defined in the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts.
2. This notification shail come into force on the 15‘ day ofJuly, 2017.
By order and in the name ofthe Lt.
Governor of the National Capital Territory of Delhi / (S.K. Gupta) Dy. Secretary VI (Finance) No. F.3(15)/Fin(Rev-I)/2017~18fDS~VU 3 Dated: o g3 1:12 Copy forwarded for information to:-
1. 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.
2. The Principal Secretary to the Hon’ ble Lieutenant Governor, Delhi 3 The Principal Secretary to the Hon’ble ChiefMinister, Government of NCT of Delhi Delhi Sachivalaya I. P Estate, New Delhi
4. The Principal Secretary (Finance), Government ofNCT of Delhi, Delhi Sachivalaya, LP.
Esta e, New Delhi he Commissioner, Value Added Tax, Vyapar Bhawan, LP. Estate, New Delhi.
6. The Secretary to Finance Minister, Govt. ofNCT of Delhi, Delhi Sachivalaya, [.P. Estate, New Delhi
7. The PA. to the Leader 01 Opposition, 29, Delhi Legislative Assembly, 01d Secretariat, Delhi.
8. The Additional Secretary (Law), Government ofNCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi
9. OSD to Chief Secretary, Government ofNCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
10. Guard File.
(S K. Gupta) Dy. Secretary VI (Finance)