Seeks to amend Notification No. 2/2017-State Tax (Rate), dated the 30th June, 2017 - 19/2021-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 22nd March, 2022 No. 19/2021-State Tax (Rate) No. F. 3(165)/Fin.(Exp-I)/2021-22/DS-I/197 .-In exercise of the powers conferred by sub-sections (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of this Government in the Department of Finance (Expenditure-I), No. 2/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3(15)/Fin(Rev-I)/2017-18/DS-VI/374, dated the 30th June, 2017, namely :- In the said notification, in the Schedule, - (i) against S. No. 22, for the entry in column (2), the entry 0303, 0304, 0305, 0306, 0307, 0308, 0309 shall be substituted; (ii) against S. No. 43B, in column (3), for the entry, the entry Vegetables provisionally preserved, but unsuitable in that state for immediate consumption shall be substituted; (iii) against S. No. 49, in column (3), for the entry, the entry Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled shall be substituted; (iv) after S. No. 97 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - 97A 2009 89 90 Tender coconut water other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I] ; (v) S. No. 101 and the entries relating thereto shall be omitted; (vi) against S. No. 141, for the entry in column (2), the entry 8807 shall be substituted; 2. This notification shall come into force with effect from 1st day of January, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy.-I (Finance) Note : The principal notification No. 02/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, videnumber F.3(15)/Fin(Rev-I)/2017-18/DS-VI/374 , dated the 30th June, 2017 and last amended vide Notification No. 09/2021-State Tax (Rate) dated the 6th January, 2022, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(144)/Fin.(Exp-I)/2021-22/DS-I/14 , dated the 6th January, 2022.