Amendment in Notification No. 1/2017-State Tax (Rate), dated the 30th June, 2017 - 27/2019- State Tax (Rate) - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 16th July, 2020 No 27/2019- State Tax (Rate) No. F.3 (15)/Fin (Rev-I)/2020-21/DS-IV/27 .- 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 the 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 Delhi Gazette, Extraordinary, Part IV, vide number No. F.3 (15)/Fin (Rev-I)/2017-18/DS-VI/382, dated the 30th June, 2017, namely:- In the said notification, - (a) in Schedule II - 6%, serial numbers 80AA and 171A and the entries relating thereto shall be omitted; (b) in Schedule III - 9%, after serial number 163A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- 163B 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods; 163C 6305 32 00 Flexible intermediate bulk containers 2. This notification shall come into force on the 1stday of January, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secretary IV (Finance)