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.

C-9 25298 / COST

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

No. F.3(71)/Fin.(Rev-l)/2019-20/ Ds-vi/ S02 Dated: AAS /O/ Ss Notification No. 20/2019- State Tax (Rate)

No. F.3(71)/Fin.(Rev-!)/2019-20/- In exercise of the powers conferred by sub-sections (1),

(3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section

(1) of section 16 and section 148 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 further amendments in the notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-1) ) No.11/2017-State Tax (Rate), dated 30.06.2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. In the said notification, -

(i) in the Table, -

(a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the ____ following items and entries shall be substituted, namely, - 6a (3) (4) (5) a ( p “(i) Supply of ‘hotel accommodation’ having value of supply SC ] of a unit of accommodation above one thousand rupees but Ss 6 - .*| less than or equal to seven thousand five hundred rupees per 7 unit per day or equivalent, ae \, g in Supply of ‘restaurant service’ other than at ‘specified Provided that = premises” credit of input tax charged on \ goods and y i services used 2.5 in supplying the service has not been taken [Please refer to Mee A / Explanation ON no. (iv)]

(iii) Supply of goods, being food or any other article for Provided that human consumption or any drink, by the Indian Railways or credit of input 494 Indian Railways Catering and Tourism Corporation Ltd. or tax charged on — sz, _,,, | their licensees, whether in trains or at platforms. goods and RI-]0714q 25 ‘ services used said ee eta [Please refer to Explanation no. (iv)]

(iv) Supply of ‘outdoor catering’, at premises other than ‘specified premises’ provided by any person other than-

(a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or

(b) suppliers located in ‘specified premises’.

Provided _ that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation Gy)]

(v) Composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than ‘specified premises’ provided by any person other than-

(a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or

(b) suppliers located in ‘specified premises’.

Provided — that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation Gv)]

(vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: .

(a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract State tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. :

(b) This entry covers supply of ‘restaurant service’ at ‘specified preruises” () This entry covers supply of ‘hotel accommodation’ having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.

(d) This entry covers supply of ‘outdoor catering’, provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’.

(e) This entry covers composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’.

(b) against serial number 10, in column (2), after the word “vehicles”, the words “with operators” shall be inserted;

(c) against serial number 10, in column (3), in item (iii), the words “or without” shall be omitted;

(d) against serial number 15, in column (3), item (iv) and the entries relating thereto in column (4) and (5) shall be omitted;

(e) against serial number 15, in column (3), in item (vii), the brackets and words “, (iv)” shall be omitted;

(f) against serial number 17, in column (2), the figures and words “, with or” shall be omitted;

(g) against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in column (4) and (5) shall be omitted;

(h) against serial number 17, in column (3), for item (viii), the following shall be substituted; G) “(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.”

(i) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - “(ia) Other professional, technical and business services relating to 6 25 exploration, mining or drilling of petroleum crude or natural gas or both

(j) against serial number 21, in column (3), in item (ii), for the brackets and words “(i) above”, the brackets and words “(i) and (ia) above” shall be substituted;

(k) against serial number 24, in column (2), after the numbers “9986”, the brackets, words and figures “(Support services to agriculture, hunting, forestry, fishing, mining and utilities)” shall be inserted;

(1) against serial number 24, in column (3), in item (ii), for the words “Service of’, the words “Support services to” shall be substituted;

(m)against serial number 26, in column (3), in item (i), in clause (c), after the words “products”, the figures and words “, other than diamonds,” shall be inserted;

(n) against serial number 26, in column (3), after item (ia) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - “(ib) Services by way of job work in relation to diamonds falling under chapter 0.75 - 71 in the First Schedule to the Customs’ Tariff Act, 1975 (Slof 1975);

(ic) Services by way of job work in relation: 9 - to bus body building;

(id) Services by way of job work other than 6 -";

(i), (ia), (ib) and (ic) above;

(0) against serial number 26, in column (3), in item (iv), after the brackets, words and figures “(ja),”, the brackets, words and figures “(ib), (ic), (id),” shall be inserted;

(ii) in the paragraph 2A, the word “registered” shall be omitted;

(iii) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely:- “(xxxii) ‘Restaurant service’ means supply, by way of or as part of any service, of goods, 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 human consumption or drink is supplied.

(xxxiii) ‘Outdoor catering’ means 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, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.

(xxxiv) ‘Hotel accommodation’ means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights ‘by way of accommodation.

(xxxv) ‘Declared tariff means 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.

(xxxvi) ‘Specified premises’ means premises providing ‘hotel accommodation’ services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.”.

(iv) in the ‘Annexure: Scheme of Classification of Services’, annexed to the notification, -

(a) against serial number 119 to 124, in column (4), for the words “with or without”, wherever they occur, the word “with” shall be substituted;

(b) against serial number 232 to 240, in column (4), for the words “with or without”, wherever they occur, the word “without” shall be substituted.”.

2. This notification shall come into force with effect from the 1° day of October, 2019. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (A.K. Singh) No, F.3(71)/Fin.(Rev-)/2019-20/ Ds-vi/ £0 or Dated: #4 /0/ Pb Copy forwarded for information to:- LI.

The Addl. Chief Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 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. 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, I.P Estate, New Delhi The Secretary to Finance Minister, Govt: of NCT of Delhi, Delhi Sachivalaya, I.P. 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, I.P. 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, I.P. Estate, New Delhi.

Guard File.

Website.

(A.K. Singh) Note: - The principal notification No. 11/2017 — State Tax (Rate), dated the 28" June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(15)/Fin.(Rev- 1)/2017-18/ DS-VI/381 dated 30.06.2017 and was last amended by notification No. 10/2019- State Tax (Rate), dated the 22" October, 2019, published vide number No. F.3(66)/Fin.(Rev- 1)/2019-20/DS-V1/502 dated the 22" October, 2019.

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