Notification, 2019

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI qr—‘(fi 7FINANCE (REVENUE-1) DEPARTMENT Notification No. 13/2018- State Tax (Rate) No. F.3 (8)/Fin (Rev-I)/2018-l9/ — In exercise of the powers conferred by sub-section

(1) of section 9, sub-section (1) of section ll,sub-section (5) of section 15 and sub-section (1) of section 16 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), 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 makes the following fimher amendments in the notification of the Government ofNational Capital Territory of Delhi, in the Department of Finance (Revenue-I), No.11/2017- State Tax (Rate), dated the 30"‘June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide noF.3(l5)/Fin(Rev-I)/2017- 18/DS-Vl/ 381, dated the 30‘1‘June, 2017, namely:— In the said notification, in the Table, —

(3) against serial number 7, in column (3)- a. for item (i), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - A’( ( P) “(i) Supply, by way of or as part of any service, of goods, fl being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for Provided that $W> ’e human consumption or drink is supplied, other than those credit of input 4A4. located in the premises of hotels, inns, guest houses, tax charged on \9' clubs, campsites or other commercial places meant for goods and residential or lodging purposes having declared tariff of services used in any unit of accommodation of seven thousand five 2.5 supplying the hundred rupees and above per unit per day or equivalent;

Explanation I: This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.

Explanation 2.'This item excludes the supplies covered service has not been taken [Please refer to Explanation no.

(MI under the item. 7 (v).

Exglanatflmi‘fleclared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.

Provided 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)]”;

(b) in items (ii), (vi) and (viii),— A. for the words “declared tariff" wherever they occur, the words “value of supply” shall be substituted;

B. the Explanation shall be omitted;

(c) for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: — “(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition halls, Events, Conferences, 9 —”;

Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.

(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - “(vi) Multimodal transportation of goods.

Explanation. -

(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;

(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;

(c) “multimodal transporter" means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight, and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.

(vii) Goods transport services other than (i), (ii), (iii), (iv),

(v) and (vi) above.

(iii) for serial number 22 and the entries relating thereto, the following shall be substituted. namely: — information supply services other than (i) above.

“22 Heading (i) Supply consisting only of e-book 9984 Explanation. — (Teléwmmu For the purposes of this notification, “e-books” means Emm'olns’. an electronic version of a printed book (falling under 2.5 - roadcasting and tariff item 4901 in the First Schedule to the Customs information Tariff Act, 1975 (51 of 1975)) supplied online which :31):s_) can be read on a computer or a hand held device.

(ii) Telecommunications, broadcasting and 9 J, This notification shall be deemed to have come into force with effect from the 27'" day ofJuly, By order and in the name ofthc Lt. Governor ofthe National Capital Copy forwarded for information to:— Dated: 03.“? ii? Territory of Delhi, (A.K. Singh) The Add]. Chief Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, Delhi The Principal Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-1V (Extraordinary) in today’s date. 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 Sachivalaya, l.P. Estate, New Delhi The PA. 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 Sachivalaya, l.P. Estate, New Delhi.

Guard File.

Website.

Note: - The principal notification No.11/2017-State Tax (Rate), dated the 30'h June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide noF.3(15)/Fin(Rev-I)/2017- 18/DS--VI/381 dated 30‘“ June, 2017 and last amended vide notification No.1/2018-State Tax (Rate), dated the 23‘“ Feb, 2018, published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(85)/Fin.(Rev-I)/20l7-18/DS-Vl/97 dated 23lh Feb, 2018.

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017