Notification, 2023

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (EXPENDITURE-]) DEPARTMENT Notification No. 03/2023-State Tax (Rate) Dated: <3 J5..12023 No. F.3 ( 24 )F in.(Exp-1)/2022-23/DS-V ¢ %/ In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in this Government's Notification, No.1/2017- State Tax (Rate), published in the Gazette of the 30% June, 2017, namely: - In the said notification, -

(i) in Schedule 1 —2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: - “Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre- packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ”;

(ii) in Schedule II —6%,after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - M @ 3)

(iii) in Schedule III —9%,against S. No. 302A, in column (3), at the end, the brackets and words“[other than pencil sharpeners)” shall be inserted. )

2. This notification shall come into force on the 1%tday of March, 2023. Note: - The principal notification No.1/2017- State Tax (Rate), published in the Gazette of dated the 30 June, 2017 and was last amended by notification No. 12/2022 — State Tax (Rate) published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (37)/Fin(Exp- 1)/2022-23/DS-1/230 dated the 21" March, 2023.

es By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, (Ravinder Kumar) Dy. Secretary I (Exp.) Copy forwarded for information to:- The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi. 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 Principal Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

Principal 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, LP. Estate, New Delhi.

The additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, [.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.

10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New ly.

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Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017