(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-110002 Notification No. 14/2021-State Tax (Rate) Dated: The /7 March, 2022 No. F.3(157)/Fin.(Exp-I)/2021-22/DS-I/ / 76 -In exercise of the powers conferred by subsection (1) of section 9 and sub-section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the 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 (Expenditure-I), No.1/2017-State Tax (Rate), dated the 30™ June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(15)/Fin(Rev-I)/2017-18/DS- VI/382, dated the 30" June, 2017, namely:- In the said notification, - a. in Schedule I — 2.5%, - S. Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222, 223, 224, 224A and 225 and the entries relating thereto shall be
(i) omitted;
b. in Schedule II — 6%, - @)
(ii) numbers and entries shall be inserted, namely:- S. No. 132A and the entries relating thereto shall be omitted;
after S. No. 132A and the entries relating thereto, the following serial “132AA 5007 Woven fabrics of silk or of silk waste.
132AB 5111 Woven fabrics of carded wool or of carded fine animal hair.
132AC 5112 Woven fabrics of combed wool or of combed fine animal hair.
132AD 5113 Woven fabrics of coarse animal hair or of horse hair.
132AE 5208 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m?.
132AF 5209 Woven fabrics of cotton, NS containing 85% or more by weight of cotton, weighing more than 200g/m*.
132AG 5210 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m?.
132AH 5211 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/m?.
132AI 5212 Other woven fabrics of cotton.
132AJ 5309 Woven fabrics of flax.
132AK 5310 Woven fabrics of jute or of other textile bast fibres of heading
5303.
132AL 5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.”;
(iii) |S. No. 132B and the entries relating thereto shall be omitted;
(iv) after S. No. 132B and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- “132BA 5401 Sewing thread of man-made filaments, whether or not put up for retail sale.
132BB 5402 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.
132BC 5403 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.
132BD 5404 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like w (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.
132BE 5405 Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.
132BF 5406 Man-made filament yarn (other than sewing thread), put up for retail sale.
132BG 5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404.
132BH 5408 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405.”;
(v) S.No. 132C and the entries relating thereto shall be omitted;
(vi) afterS.No. 132C and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- *132CA 5501 Synthetic filament tow.
132CB 5502 Artificial filament tow 132CC 5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning.
132CD 5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning.
132CE 5505 Waste (including noils, yarn waste and garnetted stock) of man-made fibres.
132CF 5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning.
132CG 5507 Artificial staple fibres, carded, Ww combed or otherwise processed for spinning.
132CH 5508 Sewing thread of man-made staple fibres, whether or not put up for retail sale.
132C] 5509 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale.
132CJ 5510 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.
132CK 5511 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.
132CL 5512 Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.
132CM 5513 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m’.
132CN 5514 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m’.
132CO 5515 Other woven fabrics of synthetic staple fibres.
132CP 5516 Woven fabrics of artificial staple fibres.”;
(vii) S. No. 132D and the entries relating thereto shall be omitted;
(viii) against S. No. 139, in column (3), for the entry, the entry “Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated or sheathed with rubber or plastics.” shall be substituted;
(ix) and entries shall be inserted, namely:- “139A 5608 after S. No. 139 and the entries relating thereto, the following S. No.
Knotted netting of twine, cordage | / we or rope; made up of fishing nets and other made up nets, of textile materials.”;
(x) after S. No. 146 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- “146A 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.”;
(xi) after S, No. 151 and the entries relating thereto, the following S.No.
and entries shall be inserted, namely:- “151A 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).”;
(xii) against S. No. 154, in column (3), for the entry, the entry “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” shall be substituted;
(xiii) against S. No. 155, in column (3), for the entry, the entry “Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.” shall be substituted;
(xiv) against S. No. 156, in column (3),for the entry, the entry “Embroidery in the piece, in strips or in motifs.” shall be substituted;
(xv) against S. No. 168, in column (3), for the words “this Chapter”, the word and the figure “Chapter 59” shall be substituted;
(xvi) after S. No. 168 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- “168A 6001 Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted.
168B 6002 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber LW thread, other than those of heading 6001.
168C 6003 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or
6002.
168D 6004 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001. :
168E 6005 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004.
168F 6006 Other knitted or crocheted fabrics.”;
(xvii) againstS.No. 169, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, knitted or crocheted.” shall be substituted;
(xviii) againstS.No. 170, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, not knitted or crocheted.” shall be substituted;
(xix) S.No. 171 and the entries relating thereto shall be omitted;
(xx) numbers and entries shall be inserted, namely:- after S. No. 171A and the entries relating thereto, the following serial “171Al 6301 Blankets and travelling rugs.
171A2 6302 Bed linen, table linen, toilet linen and kitchen linen.
171A3 6303 Curtains (including drapes) and interior blinds; curtain or bed valances.
171A4 6304 Other furnishing articles, excluding those of heading 9404.
171A5 6305 Sacks and bags, of a kind used for the packing of goods.
171A6 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.
171A7 6307 Other made up articles, including WY dress patterns.
171A8 6308 Sets, consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.
‘I7LA9 6309 Worn clothing and other worn articles.
171A10 6310 Used or new rags, scrap, twine, cordage, rope and cables and wor out articles of twine, cordage, rope or cables, of textile materials.
171A11 64 Footwear of sale value not exceeding Rs.1000 per pair.” G in Schedule III — 9%, -
(i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted.
2. This notification shall come into force on the 1 day of January, 2022, unless otherwise stated.
Note: - The principal notification No.1/2017-State Tax (Rate), dated the 30" June, 2017, was published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(15)/Fin(Rev- 1)/2017-18/DS-VI/382, dated the 30"June, 2017, and was last amended vide notification No.
13/2021 — State Tax (Rate), dated the 16" March, 2022, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(156)/Fin.(Exp-1)/2021-22/DS-1/168, dated the 16" March, 2022.
By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, iu an Dy. Secretary I (Finance) No. F.3(157)/Fin.(Exp-1)/2021-22/D8-U / 7© Dated: The/,7March, 2022 Copy forwarded for information to:-
1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.
10.
11.
12.
The Additional Chief Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.
The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi.
The Additional Secretary to the Hon’ble Chief Minister, Govt. 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 Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
Joint Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi. :
The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
Website.
Guard File.
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