Seeks to amend Notification No. 2/2017- State Tax (Rate), dated the 30th June, 2017 - 25/2018 – State Tax (Rate) - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 3rd September, 2019 No. 25/2018 State Tax (Rate) F. No. 3 (25)/Fin (Rev-I)/2019-20/ DS-VI/390 .-In exercise of the powers conferred by sub-sections (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of 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 (Revenue-I) No.2/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3(15)/Fin(Rev-I)/2017-18/DS-VI/ 374, dated the 30thJune, 2017, namely:- In the said notification, - 1. In the schedule, i) for S. No. 43A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:- 43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 43B 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption ; ii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated ; iii) after S. No. 152 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 153 Any Chapter Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union Territory, or any public servant, by way of public auction by the government, where auction proceeds are to be used for public or charitable cause . 2. This notification shall come into force on the 1st January, 2019. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A.K. SINGH, Dy. Secy.-VI (Finance) Note : The principal notification No. 2/2017-State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/374 dated 30th June, 2017 and was last amended vide notification No. 19/2018-State Tax (Rate), dated the 2nd September, 2019, vide No. F.3(10)/Fin.(Rev-I)/2019-20/DS-VI/376 dated the 2nd September, 2019.