er088‘15/(‘437 rqzalfletlfpotrwi/ or 109 ll Wei—19 (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE XTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI ;
FINANCE (REVENUE-1) DEPARTMENT .
DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-110 002 No.F.3(10)/Fin(Rev-D/2019-20/DS-V1/ 31g Dated: 092M M Notification No.19/2018-State Tax (Rate) No. F.3 (ml/Fin (Rev-l)/2019—20/.- In exercise of the powers conferred by sub-section (1) of section 11 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 filrther amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-l), No.2/2017-State Tax (Rate), dated the 30‘h June, 2017, published in the Gazette of Delhi, Extraordinary, Part lV, vide noF.3(15)/Fin(Rev-l)/2017-18/DS-Vl/ 374, dated the 30‘“June, 2017, namely:- In the said notification, in the Schedule, -
(i) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “92 A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass";
(ii) afier S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 9" (P) “93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks”;
(iii) for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: - 2% l /‘l “102A 2306 De-oiled rice bran 1y” Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25'h January, 2018”; l
(iv) after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - “114A 44 or 68 Deities made of stone, marble or wood (\ b‘ 114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass '0‘) rope”;
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(v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:- “117 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India”;
(vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “132A 53 Coir pith compost other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to theJconditions as in the ANNEXURE 1]“;
(vii) after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “146A 9619 0010 Sanitary towels (pads) or sanitary napkins;
or 9619 00 20 tampons”;
(viii) after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: — under Chapter 71)”.
“152 Any Chapter Rakhi (other than those made of goods fallingJexcept 71
2. This notification shall be deemed to have come into force with effect from the 27lh day of July, 2018, By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (A.K. Singh) Dy. Secretary VI (Finance) N0. F.3 (10)/Fin (Rev-n/2019-20/ DS—VI/ 3+9 Dated: 02 [9C7 [,7 Copy forwarded for information to:- l . The Addl. Chief Secretary (Finance), Government ofNCT 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.
3. The Principal Secretary to the Hon’ble Lieutenant Governor; Delhi
4. The Additional Secretary to the I-ion’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi
5. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, l.P. Estate, New Delhi
6. The PA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
/ The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi.
8 The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, l.P.
Estate, New Delhi
9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New W (A.K. Singh) Dy. Secretary VI (Finance) Delhi.
10. Guard File.
1 1. Website.
Note: — The principal notification No.2/2017-State Tax (Rate), dated the 30‘" June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide noF.3(15)/Fin(Rev—I)/2017— 18/DS-Vi/374 dated 30"1 June, 2017 and last amended vide notification No. 7/2018—State Tax (Rate), dated the 23“1 Feb, 2018, published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(93)/Fin.(Rev-I)/2017-18/DS-VI/100 dated 23“1 Feb, 2018.