Notification No. 07/2022-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. 07/2022-State Tax (Rate) No. F.3 (29)/Fin.(Exp-I)/2022-23/DS-1/896 - In exercise of the powers conferred by sub- section (1) of section 11 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 the notification of this Government issued vide Notification No.2/2017-State Tax (Rate), dated the 30" June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F'.3 (15)/Fin(Rev- 1/2017-18/DS-VI/374, dated the 30" June, 2017, namely:- In the said notification, (A) in the Schedule, - (i) against S. Nos. 9 and 22, in column (3), for the portion beginning with the words “other than those put up in” and ending with the words “conditions as in the ANNEXURE I]’, the words “, other than pre-packaged and labelled” shall be substituted; (ii) against S. No. 26, for the entry in column (3), the entry “Curd, Lassi, Butter milk, other than pre-packaged and labelled” shall be substituted; (iii) against S. Nos. 27,29, 30B, 45, 46A, in column (3), for the portion beginning with the words “other than those put up in” and ending with the words “conditions as in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted; (iv) against S. No. 46B, in column (3), for the portion beginning with the words “[other than those” and ending with the words “conditions as in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted; (v) against S. Nos. 65, 66, 67, 68, 69, 70, 71,72, 73, 74 and 75, in column (3), for the portion beginning with “[other than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than pre-packaged and labelled” shall be substituted; (vi) against S. Nos. 77 and 78, in column (3), for the portion beginning with the words “fother than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than pre-packaged and labelled” shall be substituted; (vii) against S. No. 94, for the entry in column (3), the entry “(i)Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery,other than pre-packaged and labelled.; (ii) Khandsari Sugar,other than pre-packaged and labelled” shall be substituted; (viii) against S. No. 95, in column (3), after the word “Murki”, the words and symbols “, other than pre-packaged and labelled” shall be inserted; (ix) against S. No. 97A, in column (3), for the portion beginning with the words “other than those put up” and ending with the words “as specified in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted; (x) against S. No. 99, in column (3), the word “purified, ” shall be omitted; X (xi) against S. No. 108, in column (3), for the portion beginning with the words “[other than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than pre-packaged and labelled” shall be substituted; (xiii) S. Nos. 118 and 122 and the entries relating thereto shall be omitted; (xiv) against S. No. 132A, in column (3), for the portion beginning with the words “other than those put up” and ending with the words “as in the ANNEXURE I]”, the words “other than pre-packaged and labelled” shall be substituted; (xv) S. No. 141 and the entries relating thereto shall be omitted; (B) after the Schedule, in the Explanation, for clause (ii), the following clause shall be substituted, namely:- “(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clauses (1) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made there under.”. 2. This notification shall come into force on the 18" day of July, 2022. Note: - The principal notification No.2/2017-State Tax (Rate), dated the 30" June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev- 1)/2017-18/DS-VI/374, dated the 30"" June, 2017, and was last amended vide notification No. 19/2021-State Tax (Rate) dated the 22™ March, 2022 published in the Gazette of Delhi, March, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, La (Ravinder Kumar) 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, I.P. Estate, New Delhi. “The Commissioner, State Tax, Delhi, 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 Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi. 7. The Special Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. 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. 5 : 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 11. Website. 12. 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