Notification No. 08/2021-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. 08/2021-— State Tax (Rate) Dated: The? March, 2022 No. F.3(146)/Fin.(Exp-I)/2021-22/DS-I/ {3 4 - 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 (03 of 2017), the Lt. 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-IV), No.01/2017-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- V1/382, dated the 30" June, 2017, namely:- In the said notification, - (a) in Schedule I — 2.5%, - (i) after S. No. 71 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “71A | 1209 | Tamarind seeds meant for any use other than sowing”; (ii) | S. Nos. 138 to 148 and the entries relating thereto shall be omitted; (iii) after S. No. 186 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “186A | 3826 | Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel”; (iv) S.No. 187A and the entries relating thereto shall be omitted; (v) 8S. No. 234 and the entries relating thereto shall be omitted; (vi) in List 1, after item number 231 and the entries relating thereto, the following shall be inserted, namely: - (232) Pembrolizumab (Keytruda)”; (vii) in List 3, after item number (B) (2) and the entries relating thereto, the following shall be inserted, namely: - " (3) Retro fitment kits for vehicles used by the disabled”: (b) in Schedule II — 6%, - (i) against S. No. 80A, in column (3), for the entry, the following entry shall be substituted, namely: - “Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)”; (ii) S.No. 122 and the entries relating thereto shall be omitted; (iii) |S. Nos. 127 to 132 and the entries relating thereto shall be omitted: (iv) after S. No. 201 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “201A | 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28" June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such _ supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.”; (v) S. Nos. 205A to 205H and the entries relating thereto shall be omitted; (vi) §. No. 232 and the entries relating thereto shall be omitted: (c) in Schedule III — 9%, - (i) after S. No. 26B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “26C | 2601 | Iron ores and concentrates, including roasted iron pyrites. 26D | 2602 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 26E 2603 | Copper ores and concentrates. 26F 2604 | Nickel ores and concentrates. 26G 2605 | Cobalt ores and concentrates. 26H 2606 | Aluminium ores and concentrates. 26] 2607 | Lead ores and concentrates. 26] 2608 | Zinc ores and concentrates. 26K 2609 | Tin ores and concentrates. 26L 2610 | Chromium ores and concentrates.”; (ii) after S. No. 101 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “101A | 3915 | Waste, Parings and Scrap, of Plastics.”; (iii) | for S. No. 153A and the entries relating thereto, the following S. No. and the entries shall be substituted, namely: - “153A. | 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.”; (iv) after S. No. 157 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “1S7A. 4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing. 157B. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips). 137D. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. 157E. 4910 Calendars of any kind, printed, including calendar blocks. LS7F. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices.”; (v) after S. No. 398 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - Rail locomotives powered from an external source of electricity or “398A | 8601 ; by electric accumulators. Other rail locomotives; locomotive tenders; such as Diesel electric oa8E sii locomotives, Steam locomotives and tenders thereof. Self-propelled railway or tramway coaches, vans and trucks, other noes ies than those of heading8604. Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast aan sai tampers, track liners, testing coaches and track inspection vehicles). 398E 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604). 398F 8606 Railway or tramway goods vans and wagons, not self-propelled. 398G 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof. 398H 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.”; (vi) against S. No. 447, in column (3), for the entry, the entry “Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.”, shall be substituted; in Schedule IV — 14%, - after S. No. 12A and the entries relating thereto, the following S. No. and (d) entries shall be inserted, namely: - “12B 2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.”; Z. This notification shall come into force with effect from 1*' day of October, 2021. Note: - The principal notification No.01/2017-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-I)/2017- 18/DS-VI/382, dated the 30" June, 2017, and was last amended by notification No. 01/2021 — State Tax (Rate), dated the 16" November, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(109)/Fin.(Exp-I)/2021-22/DS-I/305, dated the 16" November, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, we, ar) Dy. Secretary I (Finance) No. F.3(146)/Fin.(Exp-I)/2021-22/D8-/ /7¥ Dated: The /? March, 2022 Copy forwarded for information to:- Is ye 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-[V (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, 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. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 11. Website. 12. Guard File. wey (Manoj Kumar) Dy. 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