Amendments in the Notification No.01/2017- State Tax (Rate), dated the 30th June, 2017, - 21/2021-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 23rd March, 2022 No. 21/2021-State Tax (Rate) No. F. 3(167)/Fin.(Exp-I)/2021-22/DS-I/205.- 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 Lieutenant Governor of the National Capital Territory of Delhi, and in supersession of notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-I), No. 14/2021-State Tax (Rate), dated the 17th March,2022, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F. 3(157)/Fin.(Exp-I)/2021-22/DS-I/176, dated the 17th March, 2022 , hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-VI) No.01/2017- 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/382, dated the 30th June, 2017, namely:- In the said notification, - a. in Schedule I 2.5%, serial number 225 and the entries relating thereto shall be omitted; b. in Schedule II 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 171A1 64 Footwear of sale value not exceeding ₹ 1000 per pair. 2. This notification shall come into force on the 1st day of January, 2022. 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 F. 3(15)/Fin(Rev-I)/2017-18/DS-VI/382, dated the 30th June, 2017, and was last amended vide notification No. 18/2021 State Tax (Rate), dated the 22nd March, 2022, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F. 3(164)/Fin. (Exp-I)/2021-22/DS-I/196, dated the 22nd March, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. I (Finance)