Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. (Notification No. 05/2021-State Tax (Rate))

Notification, 2021

Q: What is the Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. (Notification No. 05/2021-State Tax (Rate)) made under?

It states that it was made under section 11 of the Delhi Goods and Services Tax Act.

Q: Where can I read the Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. (Notification No. 05/2021-State Tax (Rate))?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

Q: When was the Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. (Notification No. 05/2021-State Tax (Rate)) made?

It is recorded under the year 2021.

A notification made under the The Delhi Goods and Services Tax Act, 2017.

Kind Notification Year 2021 Jurisdiction Delhi Text 3,416 characters

Made under The Delhi Goods and Services Tax Act, 2017.

Source document (PDF, 1.4 MB)

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. 05/2021— State Tax (Rate) Dated: The 16'* November,2021
No. F.3(108)/Fin.(Exp-D/2021-22/DS-I/ 3& - In exercise of the powers conferred by sub- section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as “the said Act”), the Lieutenant Governor of the National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, from the so much of the State tax leviable thereon under section 9 of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the Table aforesaid: Table se Chapter, : Heading, ae No. Sub-heading or Description of Goods Rate Tariff item 1 2804 Medical Grade Oxygen 2.5% 2 30 Tocilizumab Nil 4 30 Remdesvir 2.5% 5 30 Heparin (anti-coagulant) 2.5% 6 3002 or 3822 Covid-19 testing kits 2.5% Inflammatory Diagnostic (marker) kits, 7 3002 or 3822 Protein), LDH (Lactate De-Hydrogenase), 2.5% Ferritin, Pro Calcitonin (PCT) and blood gas reagents.
3808 94 Hand Sanitizer 2.5% 6506 99 00 Helmets for use with non-invasive ventilation 2.5% 10 8417 or 8514 Gas/Electric/other furnaces for crematorium 2.5% 11 9018 19 or 9864 | Pulse Oximeter 2.5% 12 9018 High flow nasal canula device 2.5% 13 9019 20 or 9804 | Oxygen Concentrator/ generator 2.5% 14 9018 or 9019 Ventilators 2.5% 15 9019 BiPAP Machine 2.5% Non-invasive ventilation nasal or oronasal masks for ICU ventilators 2.5% 17 9025 Temperature check equipment 2.5% 18 8702 or 8703 Ambulance 6%
2. This notification shall remain in force upto and inclusive of the 30September, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, Aft - a (Ravinder Kumar) No. F.3(108)/Fin (Exp-1)/2021-22/DS-I/ 30% Dated: The 16" November,2021 Copy forwarded for information to:- i
1. The Principal Secretary to the Hon’ble Lieutenant Goverror, Delhi.
2. The Additional Chief Secretary (GAD), Govt of NCT of Delhi with the request to pub- lish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.
3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. :
4. The Commissioner, State Tax, Deihi, Vyapar Bhawan, I.P."Estate, New Delhi.
5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I. P. Estate, New Delhi.
6. The Secretary to Finatice Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I. P. Es- tate, New Delhi. ,
7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi
8. Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi.
9, 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, IP. Estate, New elhi.
. Website.
(Ravinder Kumar)

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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.