Amendment in Notification No. 1/2017-State Tax (Rate), dated the 30th June, 2017 - 12/2019-State Tax (Rate) - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 3rd October, 2019 No. 12/2019-State Tax (Rate) No. F. 3(67)/Fin(Rev-1)/2019-20/DS-VI/464.- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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-1) No.1/2017-State Tax (Rate), dated the 30 th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F. 3(15)/Fin.(Rev-I)/2017-18/DS-VI/ 382 dated 30/06/2017. In the said notification, - (a) in Schedule I - 2.5%, (i) after serial number 234A and the entries relating thereto, the following serial number and entries shall be inserted namely:- 234B 8504 Charger or charging station for Electrically operated vehicles (ii) after S. No. 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 242A 87 Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation : For the purposes of this entry, Electrically operated vehicles means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. ; (iii) in Schedule II - 6%, S. Nos. 206 and the entries relating thereto shall be omitted; (iv) in Schedule III 9% against S. No. 375, in the entry in column (3), after the words inductors , the words , other than charger or charging station for Electrically operated vehicles shall be inserted. 2. This notification shall be deemed to have come into force w.e.f 1st August, 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.1/2017- State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F. 3(15)/Fin.(Rev-I)/2017-18/DS-VI/382 dated 30/06/2017, and last amended by notification No. 24/2018-State Tax (Rate), dated the 3/9/2019 published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F. 3(24)/Fin.(Rev-I)/2019-20/DS-VI/388 dated 3/9/2019.