58M Wr- [TO BE PUBLISHED IN PART IV OF THE DELHI‘GAZETTE EXTRAORDINARY] GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-l) DEPARTMENT N0.F3 (47) [Fin (Rev-I) /2017—1s/DS-VI/ 7.577 Dated: ogy/fl 2017 Notification No. 34/2017- State Tax (Rate) 'No.F3 (47)/Fin/(Rev-IVZOl‘J—ls/ - In exercise of the powers conferred by sub-section (1) of K&ction 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt.
Q Governor ofNational Capital Territory of Delhi, on the recommendations of the Council, hereby es the foHowing further amendments in the notification of the Government of Delhi in the GK \. Ocapartment of Finance (Revenue—l), No.1/2017~State Tax (Rate), dated the 30211 June, 2017, M published in the Gazette of Deihi, Extraordinary, Part IV, vide number No.F3(15)/Fin/(Rev—l)/2017- 18/05—VI/382, dated the 30th June, 2017, namelyz- ' WV ‘dln the said notification,- 17k a (A) m Schedule 1—2.5 A),- 5‘“ ‘\ (i) in S. No. 29, for the entry in column (2), the entry, “0802, 0813”, shall be substituted;
(ii) after S. No. 30 and the entries relating thereto; the following serial number and the entries shall be inserted, namely: - [7301A | 0804 I Mangoes sliced, dried” ; :1 0/ (iii) after 8. No. 99 and the entries reiating thereto, the following serial number and the “03 ”6T5? entries shall be inserted, namely: - “99A 1905 or Khakhra, plain chapatti or roti”;
q {1) 2106 9‘ k (iv) after S. No. 101 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: — preparations in ready for consumption form, 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the W\U .
m ‘ “101A 2106 90 Namkeens, bhujia, mixture, chabena and simiiar edible fit conditions as specified in the ANNEXURET’ ;
(v) in S. No. 164, for the entry in column (3), the entry, “(21) kerosene oi] PDS,
(b) The following bunker fuels for use in ships or vessels, namety,
1. NO 130 CST ii. IFO 380 CST”, shall be substituted;
(vi) after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: — _ “181A 30 Medicaments (ineiuding those used in Ayurvedie, Unani, Siddha, Homeopathic or Bio-ehemie systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia”;
(vii) after 8. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - F‘187A I 3915 I Waste, parings or scrap, of plastics”; ‘ J
(viii) after S. No. 188 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - I“188A I 40040000 I Waste, parings or scrap of rubber (other than hard rubber)”; J
(ix) after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - I“19.1A I 4017 I Waste or serap of hard rubber"; J
(x) after 8. No. 198A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - I“198 B I 4707 I Recovered waste or scrap of paper or paperboard”; J
(xi) S. No. 201A and entries relating thereto shall be omitted;
(xii) after S. No. 218 and the entries relating thereto, the following seriat number and the entries shall be inserted, namely: - ' “218A 5605 001.0 Rea! zari thread (gold) and silver thread, combined with textile thread”;
(xiii) in S. No. 219, in column (2), for the figure, “5705”, the figures “5702,5703, 5705”, shall be substituted;
(xiv) after S. No. 228 and the entries relatin g thereto, the following serial number and the entries shall be inserted, namely: — I “228A I 7001 I Cullet or other waste or scrap of glass”; J
(xv) after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “234A 84or 85 E—waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule 10f the E- Waste(Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational";
(xvi) afier S. No. 263A and the entries relating thereto, the following serial number and the entries shaii be inserted, namely:- “264 Any Biomass briquettes” ;
chapter (B) in Schedule 11-15%,-
(1) in S. No. 16, in column (3), for the words and brackets “Dates(sofi or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried”, the words and brackets, “Dates(soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried”, shall be substituted ;
(ii) in S. No. 17, in column (3), for the words figure and brackets, “dried fruits of Chapter 8[other than tamarind, dried]”, the words, figure and brackets, “dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]”, shall be substituted;
(iii) inS. No. 46, for the entry in column (3), the following entry shall be substituted namely: - “Namkeens,bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 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 any enforceabie right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURET’;
(iv)S. No. 1 1 I and the entries relating thereto, shall be omitted;
(v) alter S. No. 132 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - “132A 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 1323 5402, 5403, Synthetic or artificial filament yarns 5404,5405,5406 ‘ 132C 5508 Sewing thread of manmade staple fibres 132D 5509, 5510, 551 l Yarn of manmade staple fibres”;
(vi) in S. No. 137, in the entry in column (3), the words and figures “such as Real zari thread (gold) and silver thread, combined with textile thread)," shall be omitted;
(C) in Schedule llI—9%,—
(i) in _S. No. 16, in column (3), for the words “other than pizza bread”, the words, “other than pizza bread, khakhra, plain chapatti or roti”, shall be substituted;
(ii) in S. No. 23, in column (3), for the words “preparations in ready for consumption form”, the words, “preparations in ready for consumption form, khakhra”, shall be substituted;
(iii) after S. No. 54 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- I “54A I 3213 I Poster colour” ; I
(iv) in S. No. 63, for the entry in column (3), the entry, “Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax" or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)”, shall be substituted;
(v) S. No. 102 and the entries relating thereto, shall be omitted;
(vi) in S. No. 114, in column (3), for the words and brackets “Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom”, the words and brackets “powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)” shall be substituted;
(vii) S. No. 158 and entries related thereto shall be omitted;
(viii) inS. No. 159,for the entry in column (3), the entry “All goods other than synthetic filament yarns”, shall be substituted;
(ix) in S. No. 160, for the entry in column (3), the entry “All goods other than artificial filament yarns”, shall be substituted;
(x) S. No. 164 and entries related thereto shall be omitted;
(xi) S. No. 165 and entries related thereto shall be omitted;
(xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “177A 6802 All goods other than:-
(i) all goods of marble and granite;
(ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone” ;
(xiii) in S. No. 188, and entries relating thereto, shall be omitted;
(xiv) after S. No. 303 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: — “303A 8305 Fittings for lOOSe-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal” ;
(xv) after S. No. 308 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - “308A 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines ofpower not exceeding ISHP 308B 84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube—well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps”; ‘
(xvi)after S. No. 369 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - [ “369A I8483 I Plain shaft bearings”; J (D) in Schedule—IV—l4%, -
(i) in S. No. 23, in column (3), for the words, “pans or in similar forms or packings”, the words and brackets, “pans er in similar forms or paekings [other than poster colour]”, shall be substituted; -
(ii) S. No. 34 and entries related thereto shall be omitted;
(E)
(iii) in S. No. 50, in column (3), for the words “including waste and scrap”, the words, “other than waste and scrap”, shall be substituted;
(iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: - “All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]”;
(v) S. No. l 12 and the entries relating thereto, shall be omitted;
(vi) in S. No. 135, in column (3), the words, “and plain shaft bearings”, shall be omitted;
in ANNEXURE, alter point (13), the following proviso shall be inserted “Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation
(ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name."
This notification shall come into force with effect from the 13th day of October, 2017.
By order and in the name of the Lt. Governor of National Capital Territory of Delhi, [A.K. Singh) Dy. Secretary VI (Finance) No.F3 (47I/Fin (Rev—II/2017-18/DS-VI/ 75?? Dated: ,29/{// 2017 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.
The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi
3. The Principal Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi
4. T Principal Secretary (Finance), Government of NCT of Delhi, Delhi achivalaya, LP. Estate, New Delhi . The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi.
6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP.
Estate, New Delhi
7. The PA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi _
9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, LP.
Estate, New Delhi.
10.Guard File.
1 I.Website ELM (A. . Singh) Dy. Secretary VI {Finance} Note: - The principal notification No.1/2017—State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No.F3 (15)/Finl(Rev- I)/2017-18/DS~VI/382, dated the 30th June, 2017 and was last amended by Notification No.
27/2017— State Tax (Rate) dated 6th November, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, Vide number No.F3 (37)/Finl(Rev—l)/2017-18/DS-Vi/706, dated the 6th November, 2017.