Amendment in Notification No. 5/2017-State Tax (Rate), dated the 30th June 2017 - 20/2023-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 28th August, 2024 No. 20/2023-State Tax (Rate) No. F. 3 (11)/Fin.(Exp-I)/2024-25/DS-I/717 . In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification No. 5/2017-State Tax (Rate), published in the Delhi Gazette, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3(15)/Fin(Rev-1)/2017-18/DS-VI/371, dated the 30 th June 2017, namely:- In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and the entries shall be inserted, namely:- (1) (2) (3) 6A A. 5605 Imitation zari thread or yarn made out of Metallised polyester film /plastic film; Explanation : This entry shall apply for refund of input tax credit only on polyester film /plastic film ; 2. This notification shall come into force with effect from the 20th day of October, 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.5/2017- State Tax (Rate), published in the Delhi Gazette, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3(15)/Fin(Rev-1)/2017-18/DS-VI/371, dated the 30th June 2017 and was last amended by notification No. 9/2022 State Tax (Rate), published in the Delhi Gazette, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3(30)/Fin(Exp-I)/2022-23/DS-I/897, dated 17th November 2022.