Lt. Governor of National Capital Territory of Delhi, recommendations of the Council, notifies the State Tax on intra-State supplies of goods - 37/2017- State Tax (Rate) - Delhi SGST

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No.F3 (50)/Fin (Rev-I)/2017-18/DS-VI/756 Dated: 27/11/2017 Notification No. 37/2017- State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 of Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the State Tax on 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 First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , as the case may be, as specified in the corresponding entry in column (2), of the Table below, at the rate specified in corresponding entry in column (4)and subject to relevant conditions annexed to this notification, if any, specified in the corresponding entry in column (5) of the Table aforesaid: TABLE Sl. No. Chapter, Heading, Sub-heading or Tariff item Description of Goods Rate Condition No. (1) (2) (3) (4) (5) 1. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under Notification No. 1/2017-State Tax (Rate) dated, 30 th June, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F3 (15) /Fin/(Rev-I)/2017-18/DS-VI/382 dated the 30 th June 2017. 1 2. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under Notification No. 1/2017-State Tax (Rate) dated, 30 th June, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F3 (15) /Fin/(Rev-I)/2017-18/DS-VI/382 dated the 30 th June 2017. 2 2. Provided that nothing contained in this notification shall apply on or after 1st July, 2020. Explanation -For the purposes of this notification, - (i) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-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 said Customs Tariff Act, 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. ANNEXURE Condition No. Condition 1. The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1 st July, 2017 2. i. The supplier of Motor Vehicle is a registered person. ii. Such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles This notification shall come into force with effect from the 13th day of October, 2017. By order and in the name of the Lt. Governor of National Capital Territory of Delhi, (A.K. Singh) Dy. Secretary VI (Finance)