Notification No. 10/2019- State Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI Notification No. 16/2019 — State Tax No. F.3 (50\¥/Fin(Rev-1¥2019-20/— In exercise of the powers conferred by sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter referred to as the “said Act”), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registration under the said Act. namely.- Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees, except, - (a) persons required to take compulsory registration under section 24 of the said Act; (b) persons engaged in making supplies of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table; and (c) persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration under the said Act. Table SI. Tarilf item, sub- Deseription No. | heading, heading or Chapter Q (2) @G) | 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2 2106 90 20 Pan masala 3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes 2. This notification shall come into force on the 1* day of April, 2019. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, Copy forwarded for information to:- I. The Addl. Chief Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, Dethi The Principal Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Dethi Gazette Par-I'V (Extraordinary) in today’s date. The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, |.P Estate, New Delhi The Secretary to Finance Minister, Gove. of NCT of Dethi, Dethi Sachivalaya, [.P. Estate, New Delhi The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. The Commissioner, State Tax, Delhi, Vyapar Bhawan, |.P, Estate, New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, 1.P, Estate, New Delhi OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, [.P. Estate, New Delhi. Guard File, Website. (AK. Sings)