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W iqgamwfl’a on, 0‘? I0°! II ‘1 °/'*‘9("‘/7 (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, |.P. ESTATE: NEW DELHI-110 002 No. F.3(9)/Fin (Rev-l)/2019-20l Ds-VI/g'b' Dated: optic? I )7 Notification No. 18/2018- State Tax (Rate) No. F.3 (9)/Fin (Rev-I)/2019-20/i- In exercise of the powers conferred by sub-section
(1) of section 9 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, hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-l), No.1/2017-State Tax (Rate), dated the 30‘h June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide noF.3(15)/Fin(Rev-l)/2017-18/DS- VI/382, dated the 30‘hJune, 2017, namely:- In the said notification, - (A)in Schedule | — 2.5%,
(i) after 8. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “102 A 2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)”;
’@ (ii) in S. No. 123, for entries in columns (2) and (3), the following M/f / 2515 12 90) or mirror polished stone which is ready to use";
6802 it“I entries shall be substituted, namely:- “2515 (Except “Ecau—ssine and ”other calcareous 2515 12 10, monumental or building stone alabaster 2515 12 20, other than marble and travertine], other than
(iii) after 8. No. 170 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “170A 2809 Fertilizer grade phosphoric acid”;
(iv) in S. No. 215, in the entry in column (3), the comma and words SQ “\o‘ including coir pith compost put up in unit container and bearing a 00 brand name” shall be inserted at the end;
(v) in S. No. 219, for the entry in column (3), the entry “Coir mats, L matting, floor covering and handloom durries”, shall be \ x» substituted;
3< in Sr No. 219A, for the entry in column (3), the entry “all goods" shall be substituted;
in Sr No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
(2) M
(3) "61 or 6501or Article of apparel and clothing accessories or 6505 cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece”;
in S, No. 225, in column (3), for the figure “500" the figure “1000” shall be substituted;
in S, No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted;
(B) in Schedule |l—6%, -
(i)
(ii)
(iii)
(iv) (Vi)
(vii)
(viii) S. No, 578 and the entries relating thereto shall be omitted;
after 8 No. 96 and the entries relating thereto. the following serial number and the entries shall be inserted, namely: — T9-5/3?
”Mill—470?)
Bamboo flooring";
in S. No. 146, in the entry in column (3), the words “except the items covered in 219 in Schedule I”, shall be inserted at the end;
S. No. 147 and the entries relating thereto shall be omitted;
after 8. No. 185 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “185A 7419 99 30 Brass Kerosene Pressure Stove”;
for S, No. 195A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: - “195A 8320' H "Hand operated rubber-roller 195AAW' 8424 Nozzles-for drip irrigation equipment or nozzles for sprinklers";
after 8. No. 206 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- [ “206A I 87 I Fuel Cell Motor Vehicles " ; t after 3 No. 231A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: — [“231 B 9607 7 H I‘Véfide fasteners”;
(ix) in S, No. 235, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
(2) (3) “96190030, 96190040, All goods";
or 96190090 (C) in Schedule Ill — 9%, -
(i) in S. No. 25, in column (3), after the words, “of any strength", the brackets and words “(other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]” shall be Inserted;
(ii) after 8. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:— “52A 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium;
solutions as defined in Note 4 to this Chapter 528 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed _,,,,, W A ,Q[.§’l$$_9'_l{§d in an aqueous medium 52C 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather”;
(iii) after 8. No. 54A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:— “54B 3214 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics;
painters‘ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilingsflorthe like”;
(iv) in S, No. 137, in column (3), after the words, “or end—jointed” the brackets and words, “[other than bamboo flooring)" shall be added;
(v) in S, No, 177E, in column (3), the words “except the items covered in Sl, No. 123 in Schedule I”, shall be inserted at the end;
(vi) in S. No. 253, for the entry in column (3), the entry "Other
(vii)
(viii) (M (X) (Xi)
(xii) articles of copper [other than Brass Kerosene Pressure Stove]” shall be substituted;
after 8. No. 319 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “319A 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415”;
in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]" shall be substituted;
after S. No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- TsiiiA £3250" Massage (fifiharyl't'ypéViEifi‘r’igv'hi‘ei‘éhines,w including machines which both wash and dry" ;
after 8, No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:— “376AA 8507 60 00 Lithium—ion Batteries 376AB 8508 Vacuum cleaners 376AC 8509 EIectro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 376AD 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor";
after 8, No, 378 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “378A 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons;
other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545" ;
after 8. No. 3838 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- Television set (including LCD or LED television) of screen size not exceeding 68 cm” 8528 [“3830
(xiii) after 8. Not 401 and the entries-relating thereto, the following serial number and the entries shall be inserted, namely:- “401A 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete—mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile | radiological unit)" ;
(xiv) after 3 No. 402 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “402A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of | the foregoing vehicles" ;
(xv) after 8. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “403A 8716 ITrailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self— unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehiclesl" ;
(xvi) in S. No 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
(xvii) after 8. No. 449A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "449AA 9616 Scent sprays and similar toilet spraysru"and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet Erepaiatimsfi , (D) in Schedule-lV-14%,
(i)
(ii)
(iii)
(viii) (M (X)
(xi)
8. Nos. 20, 21, 22, 24 and the entries relating thereto, shall be omitted;
S. No. 120, and the entries relating thereto, shall be omitted;
S. No. 130, and the entries relating thereto, shall be omitted;
in SiNo. 139, for the entry in column (3), the entry “Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery" shall be substituted;
8. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
S. No. 146 and the entries relating thereto, shall be omitted;
in S. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20 inches and set top box for television)", the brackets, words, figures and letters “(other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]” shall be substituted;
8. No. 167 and the entries relating thereto, shall be omitted;
S. No 171 and the entries relating thereto, shall be omitted;
S. No. 175 and the entries relating thereto, shall be omitted;
S. No. 224 and the entries relating thereto, shall be omitted.
2. This notification shall be deemed to have come into force with effect from the 27‘h day ofJuly, 2018‘ By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (A.K. Singh) Dy. Secretary Vl (Finance) No. F.3(9)lFin (Rev-l)l2019-20/ DS-Vl/ 37f Dated: 001/071,?
Copy forwarded for information to:-
1.
PF” 10,
11.
The Addl. 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-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, |.P 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, |.P. Estate, New Delhi.
The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, |.P. Estate, New Delhi OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, |.P.
Estate, New Delhi.
Guard File.
Website.
(A.K. Singh) Dy. Secretary VI (Finance) Note: - The principal notification No.1/2017-State Tax (Rate), dated the 30m June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide no.
F.3(15)/Fin(Rev-I)/2017-18/DS-Vl/382 dated 30th June, 2017 and last amended by Notification No. 6/2018 State Tax(Rate) dated 7m March,2018 published in the Gazette of Delhi, Extraordinary, Part lV, vide no. F.3(98)/Fin.(Rev-l)/2017-18/DS- VI/121 dated 07"1 March, 2018.