'[TO BE PUBLIBHED IN PART IV 01“ THE DELHI GAE‘SETTE EXTRAORDINARY] GGVERNMEHT 6F NATIQNAL CAPITAL TERRITQR’Y (3F BELH‘I FINANCE [REVERUEvil BEBAR‘I‘EEEHT DELHE SACHiVALA‘E'A. {.39. ESTATE: NEW BELHLI 15 96% Mom (3mm (Rev-IUQON-lS/DSNI/ 7696' Dated: ag/xy/7 Notification No. 27/2017- State Tax (Rate) No.F3(37)/Fin(Rev~l)/2017—18/ - In exercise of the powers conferred by sub-section (l) of section 9 of the Delhi Goods and Services Tax Act,'20l7 (Dethi Act ()3 of 2017), the Lt.
Governor quationaf Cafiitnl Territory of Dcihi, on (hi: recommendations of‘ the Council, hereby makes the Following an'lendments in the notification of" the Government of Delhi in the Department of Finm'lce (Revenue—I), NO. |I2017— State Tax (Rule), dated the 30th June, 2017', pubEishcd in the Gazette of Dcihi, Extram'dinary1 Part IV, vide number No.13 (t5)/Fin (Rev— i')/i20|7-| SfDS-Vl/BSE. dated the 30th June, 2017, namely:- In the said i-IDtifiCfliiQfl;
(A) in Schedule L 2.5%,—
(i) against serial numbers I I, I3, 25, 45, 46, 47. 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words “put up in unit container and bearing a registered brand name”, the words, brackets and letters “put up in unit container and,'
(a) bearing :1 registered brand name; or _
(b) bearing a brand name on which an actionable claim or enforceable right in a court of iaw is availabic [other than [hose where any actionable claim 01' any enforceable right in reapcct of such brand name has been voluntarily foregone, subject [0 {he conditiones as in the. ANNEXUREF‘, shall be substituted;
(ii) after 8ND. 29 and the entries refating thereto, the foilowing serial number and the entries simil be inserted, namely:- F§9A 0802 Walnuts, whether or not shelled”;
(iii) after S.N0. 33 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:— ' F33A 0813 Tanmrind. dried” ;
(iv) after S.No. 100 and the entries relating thereto, the feltowing serial number and the entries shall he inserted, namely:- ' ‘ 1 00A 2 106 Roasted Gram” ;
(v) in SM). 105, in column (3), the brackets and words, “{other than aquatic feed inctuding shrimp feed and prawn feed, poultry Feed 8: cattle Feed, including grass, hay & straw, supplement & husk 01" pulses, coneentrates & additives, wheat bran 8: de—eiied cake]”, shall be omitted;
(v1) in S. No. 106, in column (3), the brackets and words, “[other than aquatic feed inciuding shrimp feed and prawn Feed, pouttry feed & cattle Feed, including grass, hay 8:.
straw, supplement & husk of‘ pulses, concentrates & additives, wheat bran 8:, de-eited cakef’, shall he emitted;
(vii) in S.N0. 107, in eohtmn (3), For the words, “other than aquatic feed including shrimp Feed and prawn feed, poultry feed 8:: cattle feed, including grass, hay t2: straw, suppiement at: husk of pulses, concentrates & additives, wheat bran & de~0iled eak)", the words “other than cotton seed oil cake”, shall be substituted;
(viii) in S.No. 185, for the entry in 001mm (3), the entry “Agarbatti, iobhan, dheophattLdI-mep, samhhrani”, shall be substituted;
(ix) after S.Ne. 198 and the entries relating thereto, the fotlowing serial number and entries shall be inserted, nameiy:~ “193A 11601, Grass, [eat or reed 01‘ fibre products, including mats, 4602 pouches, waliets”;
(x) in S.ND. 200, in eehlmn (3). for the word “kites”, the words “Kites, Paper maehe articles”, shall be substituted; ‘
(xi) after S.No. 201 and the entries relating thereto, the f'oltowing serial number and the entries shall be inserted, namely:- “20 1A 4907 Duty Credit Strips” ;
(xii) et‘ter 8N0. 219 and the entries relating thereto, the following serial numbers and the entries shut! he it-teerted. namelyee “21 9A 3801 Corduroy thhriee 21913 ' 5808 Saree It‘ait” ;
(xiii) after S.No. 257 and the entries relating thereto, the following serial number and the entries Shall be inserted, namely:— “257A 9404 Cetton quilts 0f setevalue not exceeding Rs. 1000 per piece” ;
(xiv) after S.Ne. 259 and the entries relating thereto, the following serial number and the entries shalt be inserted, namely:— “259A 9601 Worked corals ether than articles ot'ceret” ;
(xv) for S.N0. 260 and the entries relating thereto, the following shalt be substituted, namely:— “260 ‘9603 I 13remnetieks[etI-1er then brooms cetteisting 0f twigs or [other other vegetable materials heund together, with or than without handles)“ ;
9603 10 00]
(xvi) after SNe. 263 and the entries relating thereto, the following set‘iet number and the entries shall be inserted, nemeiyz- “263A Any Rosaries, prayer beads; er Hewensamagri” ;
chapter (B) in Scheduie nn 6%,— ',
(i) in S.No. 15, En ceiumn (3), the word “walnuts,“ . shall be emitted;
(ii) in SM). 17, in cohlmn (3), For the words and figure “dried t‘ruits 01“ Chaeter 8", the words, figure and brackets, “dried fruits ot‘Chapter 8 [other than tamarind, dried)”, shall he substituted;
(iii) in 8N0. 45, in column (3), for the words and brackets, “Texturised vegetable proteins (soye hart) and Bart t-ntldc et’eulsee including n—tungedi”, the words and hreekets, “'t‘extut'ised vegetable proteins (soya beri), Bari made of pulses including mungedi end batters, including idti / dose batter”, shall be substituted;
(iv) in SING. 46, in column (3), for the words “ready for consumption form”, the words and brackets, “ready for consumption l’ermt‘ether than roasted gram), shat] be substituted;
(v) in 8N0. 49, in column (3), For the words “put up in unit container and hearing (1 registered hmnd name”, the words. brackets and letters “put up in unit container and, -
(a) hearing a registered brand name; or
(b) hearing :1 brand name en which an uetieeehie eiahn er enf‘ei'eetthle right EH a court of few it; available [other than these where any such actionable eieim er enforceable right in respect of such brand name has been veltmtarily foregone, subject to the conditions as specified in the ANNEXURET‘. shall be substituted;
(vi) in S.ND. 73, in column (3) , For the word “egerbattis”, the words, “agerbettis, lebhan, dheophetthdhoep, sar-nhhmni”, shall be substituted;
(vii) after S.Ne. 85 and the entries relating thereto, the t’eltowing eerie! number and the entries shalt be inserted. numeiy:— “35A 4016 ‘ R tth'eer hands" ;
(viii) after SNO. 92 end the entries relating thereto, the Foliowing serial number and the eetriet shell be inserted, tmmelyt~ 7 414, 63, Idols of wood, stone [including marble] mid metale 83 [ether than those made 01" precious metals)”:
(ix) utter Shh). 9-9 flfi'd the entries relating thereto, the thtlewing eerie! number and the entries shalt be inserted, nemeiyt— “99A 4419' Tableware end Kitchenware et‘weod” ;
(x) in S.Ne.' 128, in eotumn (3) , fer the words “simiiar documents ot’titte”, the words and brackets, “sh'rtilar documents of title [other than Duty Credit Scrips]”, shalt be substituted;
(xi) in S.No. 147, for the entry in column (3) ,the entry “Woven pile fabrics and ehenilte fabrics except Corduroy Fabrics, other than fabrics of heading 5802 or 5806", shall be substituted;
(xii) in S.No. 154, for the entry in column (3) ,the entry f‘Braids in the piece; ornamental trimmings in the piece, without embroidery, other- tI-mn knitted or crocheted; tassele, pompons and similar articlest'otI-ter than saree Fall)”, she“ be substituted;
(xiii) ) after S.No. 171 and the entries relating thereto, the following serial number and the entries shall he inserted, namety:- “171A 6501 "rexnecaps’é; - “I
(xiv) ht SNe. 176, in column (3), after the words “Sand lime bricks” the words “or Stone inlay work" shall be inserted;
(xv) after S.No. 176 and the entries relating thereto, the following serial number and the entries shall he inserted, name!y:~ “176A 76302 Statues, statuettes, pedestals; high er- lmv reliefs, crosses, figures of animate, howls, vases, cups, cachet: boxes, writing sets, ashtraye, paper weights, artificial Fruit and Foliage, etc.; other ornamental goods essentially ot’stone”;
(xvi) after S.No. 177 end the entries relating thereto, the t'otlewing serial numbers and the entries shell be inserted, namely:- “177A 6909 Pets, jars and similar articles of a kind need for the conveyance and hacking of goods ot’eeramic E7713 N 691 1 'i‘ableware, kitehenware, other household erticles and toilet artieies, of porcelain er china 177C 6912 Tableware, kitchenware, other household articles and toilet articles. other then of'porcelain or chine [me [69H Statues and other ornaI-nentel articles”;
(xvii) after S.No. 139 end the entries relating thereto, the Following serial nttmber and the entries shall be inserted, namely:— “189A 8306 Belts, gongs and the like, nen-electric, ofbase metal;
statuettes and ether ornaments, of base metal;
photograph, picture or similar fi-‘ames, of base metal;
mirrors ot‘hase metat: metal bidriware”;
(xviii)after SNo. [95 and the entries relating thereto, the following serial number and the entries shall be inserted, neme1y:- “195A 8424 Nozzles for drip irrigation equipment or nozzles for Sprinhtel's” ;
(xix) after S.N0. 224 and the entries relating thereto, the foltowing serial number and the entries shalt be inserted, namely:— “224A 9404 Cotton quilts of sale value exceeding Rs. 1000 per niece";
(xx) after 3N0. 231 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “23 1A 9601 Worked ivory, hone, tortoise shell, horn, antiers, mother 01" pearl, and other animal earving material and articles of these materials, articles of coral (including articles obtained by moulding)”;
(C) in Schedule [Il-9%,—
(i) in S.N0. 23, in column (3), for the words and bracket “Diabetic foods;[other than Namkeens", the words and bracket, “Diabetic foods, Custard pewder;[ether than batters inetuding idli/dosa hatter, Namkeens”, shall be substituted;
(ii) in 8N0. 1 It, in column (3), [hr the words “Plastic Tarpeultn”, the words, “Plastic 't‘twpeulin, Medical grade sterite disposable gttwes, Plaietie reineeets”, shall be substituted:
(iii) atter S.No. 123 and the entries relating thereto, the fotlowing serial number and the entries shalt be inserted, namely:- ' “123A 4016 Rice rubber r0115 t‘orpnddy de-husking'maehine” ;
(1v) S. No. 140 and the entries thereofsha” be omitted;
(v) in S.No. 157. in eehn-nn (3), For the words “Brailte paper”, the words “Braille paper, kites, Paper maehe articles" shalt be substituted;
(vi) in S.Ne. 172, in column (3), for the words. “et‘t’ett”, the words and brackets, “ot't‘elt [other then textile eeps]", shall be substituted;
(vii) 5.1405. 186 and 187 and the entries thereofshell be omitted;
(viii) 8N0. 304 end entries thereof shall be omitted;
(ix) in S.Ne. 325, in column (3), for the words "other than fire extinguishers, whether or not charged", the words, “other than fire extinguishers, whether or not charged and Nozztes t‘er drip irrigation equipment or hozztes Fer s-prinkters“ shuii he suhetitutett;
(x) in S.No. 384, in column (3), for the words and figures, “Computer monitors not exceeding 17 inches”, the words and figures, “Computer monitors not exceeding 20 inches”, shall be substituted;
(xi) in S.No. 438, for the entry in column (3). the entry, “Coir mattresses, cotton pillows and mattresses”, shall be substituted;
(xii) after 8N0. 449 and the entries relating thereto, the following serial number and the entries shall he ihserted, namely:- “449A' ”9613“" Kitchengastigli’fm-s"; " (D) in Sehedule-[V-l4%,- (E) in S.No. 9, in column (3), the words “ , Custard pewder” shall be omitted;
(11) in S.Ne. 45, in column (3), For the words, “ plastic tarpaulins”, the words “ptastic tarpautins, medical grade sterile dispesahte gloves, plastic rainconts”, shalt be substituted;
(iii) in SjNo. £19, in ceiumn (3), for the words, “other than erasers”, the words, “other then erasers, rubber bands, rice rubber r0115 For paddy de-husking machine”, $11311 be substituted;
(iv) in S. N0. 70, in column (3), for the words, “ of Other calcareous stone”, the words and brackets, “of Other calcareous stone [other then statues, statucttes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, eachou boxes, writing sets, ashtrays, paper weights, artificial Fruit and foliage; other ornamental goods essentially of stone]”, she” be substituted;
(v) in 5N0. 85, the words, “ ,ceramie petshjers and simiter articles efe kind need for the conveyance or packing ofgoods”, shall he omitted;
(vi) SNO. 87 and the entries thereofshall be omitted;
(vii) 1n S.N0. 154, in column (3), for the words and figures, “other than computer monitors not exceeding 17 inches", the words and figures, “other than eon-tputer monitors not exceeding 20 inches", shall be substituted;
(viii)$. N0. 219 and entries thereofshel! be omitted;
(ix) in S.NO. 222, in column (3), for the words, “other than Hints and wicks”, the hreckets and words, “iother ttmn-ttinte, wicks er iiitehen gas tigl-nerer’, shnii he euhetittiteit;
(E) in Sehettute—V- 1 5%,- In S.N0. 2, in column (3), for the words, “other than Non-tndustrie] Unworked or simply sewn, cleaved or bruted", the words, “other than industrial or non~industriaL unwer—ked or simply sewn, eteaved or hruted, including unsorted diamonds”, shall be substituted;
(F) in Sehedule-Vt-O.125%,- .
in SNO. 1, for the entry in cotumn (3), the entry, “Diamonds, industrial or non-industriet, unwerked or simply sewn, cleaved er hrutett, including unsorted diamonds", shalt be substituted; , (G) in the Epom‘mfl'fln, For clause (11), the Following shall he substituted,nan1e1y:- “(ii)(a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods For the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity 0? that person.
(b) The phrase “registered brand nam‘e" means,— (A) a brand registered .as on the 15th May 2017 under the Trade Marks Act, 1999.
irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May2017 under the Cepyright Act, 1957(14 of 1957; ..
(C) a brand registered as on the 15th May201'7 under any law for the time being in force in any other country.";
(1-1) after paragraph 2, the following Annexure shall be inserted, namety: - “ANNEXURE Fer foregoing an actionable claim ,or enforceable right on a brand name,—
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that et’f‘eet with thejtn-isdictienat commissioner of State tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (50(3); and
(b) the person undertaking packing of" such goods in unit containers which bears a brand name shell, on each such unit containers, clearly print in indelible ink, both in Engiish and the leeai language, that in respect et‘the brand name as det'h‘ted in Exptenatien (10(3) printed on the unit containers he has Toregene his actionable claim or enforceable right voluntarily”. ' This notification shalt come into Force with effect from the 22“d dny oFSeptemher, 2017.
By order and in the name of the Lt. Governor of National Capital Territory ot‘Dethi, (AMI) Dy. Secretary VI (Finance) Note: - The principal netifieetion No.1/2017—State Tax (Rate), dated the 30111 June, 2017, raublishect in the Gazette of Deihi, Extraordinary, Part IV, vide number Ne.F3 (15)/1'?in (Revv l)/2017—18/DS~V1/382, dated the 30th .1une,2017ant1 last amended by Notification No. 19/2017- State Tax(Rate) dated 6th Septehtber, 2017 published in the Gazette 01"De1hi, Extraordinary, Part 1V, vicie number N0.F3(26)/Fin (Rev-1)/2017-18/DS-V1)/584, dated the 6th September,
2017.
Ne.F3(37)/FiI1(Rev-1)/20l 7-1 8/DS—V1/ 706 Dated: @6/////7 Copy forwarded For in formation to:~ I l. The Principal Secretary (GAD), Government of NET of Delhi in duplicate with the request to publish the notification in Delhi Gazette Patt-IV (Extraordinary) in today’s date.
2. The Principal Secretary to the Hon’bie Lieutenant: Governor, Deihi
3. The Principal Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Saehivaiaye, 1.1“ Estate, New Delhi
4. The Principal Secretary (Finance), Government of NCT 01’ Delhi, Delhi Seehiveieya, 1.1".
“ tate, New Delhi . The Commissioner, State Tax, De1hi, Vyapar Bhewen, 1.P. Estate, New Delhi.
6. The Secretary to Finance Minister, Govt. ofNCT 0f De1hi, Delhi Sachivateya, LP. Estate, New Delhi
7. The PA. to the Leader of Opposition, 29. Deihi Legislative Assembly, 01d Secretariat, Delhi.
8. The Additional Secretary (Law), Government 01’ NCT of Delhi, Delhi Sachivaiaya, 1.P.
Estate, New De1hi
9. 081) to Chief Secretary, Government ofNCT of Delhi, Delhi Saehivalaya, LP. Estate, New Delhi.
10. Guard Fiic.
1 1. Website W (A. ’. Singh) Dy. Secretary VI (Finenee)