Amendments in the Notification No. 01/2017 – State Tax, dated the 30th June, 2017 - 18/2017-State Tax (Rate) - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 31st July, 2017 No. 18/2017 -State Tax (Rate) F. No. 3(20)/Fin(Rev-I)/2017-18/DS-VI/479.- In exercise of the powers conferred by sub-section (1) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) , the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of National Capital Territory of Delhi, Finance Department (Revenue-I), No.1/2017 State Tax, dated the 30th June, 2017 published in the Delhi Gazette, Extraordinary, Part-IV, vide No.F.3(15)/Fin(Rev-I)/2017-18/DS-VI/382 dated 30th June, 2017 namely :- 2. In the said notification,- (i) in Schedule I 2.5%, after serial number 182 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- (1) (2) (3) 182A 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 182B 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 182C 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 182D 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers ; (ii) in Schedule II 6%, serial numbers 66, 67, 68 and 69 and the entries relating thereto shall be omitted. 3. This notification shall come into force with effect from the 1st day of July, 2017. By Order and in the Name of Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy. IV (Finance)