Notification No. 02/2022-State Tax (Rate)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I DEPARTMENT Notification No. 02/2022-State Tax (Rate) OF. Dated: the** June, 2022 No. F.3( F)/Fin.(Exp-I)/2022-23/DS-W3 7 £ ~ In exercise of the powers conferred by sub- section (1) of section 11 arid sub-section (1) of section 16 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 exempts the intra-state supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table, from so much of the state tax leviable thereon under section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in column (5) of the said table: Table Sl. Tariff item, | Description Rate | Condition No. sub-heading, No. heading or Chapter 1, 6815 Fly ash bricks or fly ash aggregate with 90 per 3% 1 cent. or more fly ash content; Fly ash blocks 2. 6901 00 10 | Bricks of fossil meals or similar siliceous earths | 3% 3. 6904 1000 | Building bricks 3% 1 4, 6905 1000 | Earthen or roofing tiles 3% 1 Explanation. — (i) For the purposes of this notification, “Tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975(51 of 1975). (ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. o m ANNEXURE Condition Condition No. 1. (a) credit of input tax charged on goods or services used exclusively: in supplying such goods has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such goods and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such goods is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and the rules made there under. 2, This notification shall come into force on the 1* day of April, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, Dy. Secretary I (Finance) of No. F.3(__ )/Fin.(Exp-D/2022-23/D8S-V3 7 Dated: the Sune, 2022 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 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, Dethi 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. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New elhi. x) Website. 12. Guard File. Wher, (Manoj Kumar) Dy. Secretary I (Finance) [12 Dkelte bibste Alle pus ‘pllahs be ale ik lean UE yas wp (se 518) 96s ante nae toh — Inde |[Pabh | HE 2B Uolkel |] 00 OF 4069 ‘€ BE lb PPkl Piel) Cm ©) @ OF ‘pike 5 fein Ce ni ante a x Klee {i f(b) BDI Yad a [in ‘2 pAb bIDK 2A b be 2ajbjK [eebsbob ke (g) bl Yori dibh ‘2 bile Dible @ hike Ip pila ‘BUA ha be (€) bie Yoalls Sl [> elle blob lebivinl ‘yp ph piboiabie |b Bik BA ‘Ah Allie 2202 ‘bin /" lbd| Init} (I —tke) 2b | Pea C L pie ple Belho