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-I) DEPARTMENT

Notification No. 14/2022-State Tax (Rate) Dated: %../:£../2023 No. F.3 ( 39)/Fin.(Exp-1)/2022-23/DS-11-227 -In exercise of the powers conferred by sub- section (3) of section 9 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.4/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-1)/2017-18/DS-VI/372, dated the 30" June, 2017, namely:- In the said notification, in the Table, for S. No. 3A and the entries relating thereto, the following entries shall be substituted, namely: -

1) 2) (3) G)] 3) "3A. | 33012400, | Following essential oils other than those of | Any Any 330125 10, | citrus fruitnamely: - unregistered | registered 3301 25 20, (a) Of peppermint (Menthapiperita); person person". 3301 25 30, (b) Of other mints : Spearmint oil (ex- 3301 25 40, menthaspicata), Water mint-oil (ex- 33012590 mentha aquatic), Horsemint oil (ex- menthasylvestries), Bergament oil (ex-menthacitrate), Mentha arvensis 2 This notification shall come into force with effect from the 1°'day of January, 2023. Note: - The principal notification No.4/2017-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-1)/2017-18/DS-V1/372, dated the 30™ June, 2017 and was last amended by notification No. 10/2021-State Tax(Rate) published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (149)/Fin(Exp-1)/2021-22/DS- 1/36, dated the 10" March, 2022.

By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, Lo (Ravinder Kumar) Dy. Secretary I (Exp.) Copy forwarded for information to:-

1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.

2. 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.

3. The Principal Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi.

4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, L.P. Estate, New Delhi. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, L.P Estate, New Delhi.

The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

The Special 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.

1V. Website.

pe to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. er (Ravinder Kumar) Dy. Secretary I (Exp.)

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