Amendment in Notification No. 1/2017-State Tax (Rate), dated 30-06-2017 - 12/2022-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION No. 12/2022-State Tax (Rate) Delhi, the 21st March, 2023 F. No. 3 (37)/Fin.(Exp-I)/2022-23/DS-I/230 . 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 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in this Government s Notification No.1/2017-State Tax (Rate), 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%, - (i) against S. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely: - Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) ; (ii) against S. No. 103A, in column (3), for the entry, the following entry shall be substituted, namely: - Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] ; (B) in Schedule II 6%, - (i) against S. No.48, in column (3), for the entry, the following entry shall be substituted, namely: - Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] ; (ii) against S. No.180, in column (3), for the entry, the following entry shall be substituted, namely: - Mathematical boxes, geometry boxes and colour boxes ; ( C) in Schedule III 9%, against S. No.25, in column (3), for the entry, the following entry shall be substituted, namely: - Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)] . 2. This notification shall come into force with effect from the 1st day of January, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I) Note: -The principal notification No.1/2017-State Tax (Rate), 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 by notification No. 06/2022 State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (28)/Fin(Exp-I)/2022-23/DS-I/895, dated the 17th November, 2022.