Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, introduces further amendments to the Delhi Goods and Services Tax Act, 2017. It modifies the earlier notification No.12017State Tax Rate, dated the 30th June, 2017, by altering entries and serial numbers within various schedules. The notification is effective from 1st January, 2019.
Key Points / Main Content:
Schedule I (2.5%):
* S. Nos. 23 and 24 are omitted.
* S. No. 123A is inserted for "Marble and travertine, crude or roughly trimmed" with code 2515 11 00.
* S. No. 198A is inserted for "Natural cork, raw or simply prepared" with code 4501, and S. No. 198A is renumbered to S. No. 198AA.
* Against S. No. 224, the entry in column 2 is substituted with "63 other than 6305 32 00, 6309."
* Against S. No. 225, the entry in column 3 is substituted with "Footwear of sale value not exceeding Rs.1000 per pair."
* S. Nos. 225A and 225B are inserted for "Walking sticks including seat sticks (6602 00 00)" and "Fly ash bricks or fly ash aggregate with 90 percent. or more fly ash content; Fly ash blocks (6815)."
* Against S.No. 234, an explanation is added regarding the value of supply of goods when supplied with taxable services specified in notification No. 112017State Tax Rate.
* S. No. 243A is inserted for "Parts and accessories of carriage for disabled persons (8714 20)", and S. No. 243A is renumbered to S. No. 243B.
Schedule II (6%):
* S. Nos. 101A, 101B and 101C are inserted for specified articles of natural and agglomerated cork with codes 4502 00 00, 4503 and 4504.
* S. Nos. 102 and 126 are omitted.
* S. No. 171A is inserted for "Flexible intermediate bulk containers (63053200)", and S. No. 171A is renumbered to S.No. 171AA.
* Against S. No. 173, the words "walkingsticks, seatsticks" are omitted from the entry in column 3.
* S. No. 177 is omitted.
Schedule III (9%):
* S. No. 121A is inserted for "Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber (4012)", and S. No. 121A is renumbered to S. No. 121B.
* S. Nos. 142, 143 and 144 are omitted.
* Against S. No. 369A, the entry in column 3 is substituted with an entry describing transmission shafts, bearing housings, gears, gear boxes, flywheels, pulleys, clutches and shaft couplings.
* S. No. 376AAA is inserted for "Lithium-ion accumulators other than battery including lithium-ion power bank (8507)".
* Against S. No. 383, "digital cameras and video camera recorders" are inserted in the entry in column 3, after the words "television cameras".
* Against S.No. 383C, "68 cm" is substituted with "32 inches".
* Against S.No. 384, "20 inches" is substituted with "32 inches".
* S. No. 440A is inserted for "Video game consoles and machines, articles of funfair, table or parlor games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc (9504)", and S. No. 440A is renumbered to S. No. 440B.
Schedule IV (14%):
* S. Nos. 47, 135, 151 and 215 are omitted.
* Against S.No. 139, "and other Lithium-ion accumulators including Lithium-ion power banks" are inserted in the entry in column 3 after the words "other than Lithium-ion battery".
* Against S.No. 154, "20 inches and the figures and letters 68 cm" are substituted with "32 inches".
* S. No. 174 is substituted for "Parts and accessories of vehicles of heading 8711 (8714)".
Impact Analysis:
Taxpayers/Businesses:
Impact: Businesses involved in the supply of goods listed in the schedules will experience changes in tax rates due to the amendments. They need to update their systems and processes to reflect these changes in rates and classifications. The explanation added to S.No. 234 in Schedule I, regarding bundled supplies, specifically affects businesses providing a mix of goods and taxable services.
Action Required: Review the updated schedules, adjust invoicing and accounting systems, and ensure compliance with the new tax rates and classifications for the listed goods. Businesses providing bundled supplies of goods and services need to correctly value the goods and services components for tax purposes.
Tax Authorities:
Impact: The tax authorities are responsible for enforcing the amended regulations and ensuring compliance.
Action Required: Update internal systems and provide guidance to taxpayers regarding the changes.
Consumers:
Impact: Consumers may experience changes in the prices of goods due to the revised tax rates.
Action Required: Be aware of potential price changes for goods covered under the amended schedules.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and metropolitan region encompassing Delhi and its surrounding areas in India, also referred to as Delhi.
Delhi Goods and Services Tax Act, 2017: A legislative act related to the implementation and regulation of Goods and Services Tax (GST) within the National Capital Territory of Delhi.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the GST Council, a body responsible for making recommendations on GST-related matters.
Department of Finance RevenueI: A department within the Government of National Capital Territory of Delhi responsible for financial and revenue matters.
Gazette of Delhi: The official government gazette of the National Capital Territory of Delhi, used for publishing notifications, rules, and regulations.
A.K. SINGH: Dy. Secy.VI Finance of the National Capital Territory of Delhi, signatory of the order.
New Delhi, Delhi: The capital city of India, located within the National Capital Territory of Delhi.
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GOVERNMENT OF INDIA
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
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No. 210] DELHI, WEDNESDAY, SEPTEMBER 4, 2019/BHADRA 13, 1941 [N.C.T.D. No. 178
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PART—IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
—————————
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत ((((ररररााााजजजज(cid:9)(cid:9)(cid:9)(cid:9)वववव----1111)))) ििििववववभभभभाााागगगग
अअअअििििधधधधससससचचूूचचूू ननननाााा
(cid:1)द(cid:3)ल ी, 3 िसत(cid:10)ब र, 2019
सससस...ंं.ंं 22224444////2222000011118888----रररराााा(cid:10)(cid:10)(cid:10)(cid:10)यययय ककककरररर ((((ददददरररर))))
सससस...ंं.ंंफफफफाााा.... 3333((((22224444))))////ििििवववव(cid:12)(cid:12)(cid:12)(cid:12) ((((jkt-&1111))))@2222000011119999----22220000@डडडडीीीीएएएएसससस----VVVVIIII//// 333388888888....————(cid:1)द(cid:3)ली माल एवं सेवाकर अिधिनयम, 2017
(2017 का 03) क(cid:16) धारा 9 क(cid:16) उपधारा (1) और धारा 15 क(cid:16) उपधारा (5) के तहत (cid:22)द(cid:23)त शि(cid:25)य(cid:27) का (cid:22)योग करत े (cid:30)ए
रा ीय राजधानी #े% (cid:1)द(cid:3)ली के उपरा(यपाल, इस प)रषद क(cid:16) िसफा)रश(cid:27) के आधार पर, एत,ारा रा ीय राजधानी #%े
(cid:1)द(cid:3)ली सरकार, िव(cid:23)त िवभाग (राज.व -I) क(cid:16) अिधसूचना सं0 या 1/2017-रा(य ककककरररर (दर) (cid:1)दनाकं 30 जून, 2017, िजस े
स.ंफा. 03(15)/िव3(राज.-1)/2017-18/डीएस-VI/382, (cid:1)दनाकं 30 जून, 2017 के तहत (cid:1)द(cid:3)ली के राजप%, असाधारण के
भाग-IV, म 4(cid:22)कािशत (cid:1)कया गया था, म 4िन(cid:10)न िलिखत और आगे भी संशोधन करती ह,ै यथा:–
उ5त अिधसूचना म,4-
(क) (cid:22)ारंिभक पैरा8ाफ म,4 श9द , को: ठक और अंक “धारा 9 क(cid:16) उपधारा (1)” के प< चात, को: ठक और अकं “और
धारा 15 क(cid:16) उपधारा (5)” को अंत:. थािपत (cid:1)कया जाएगा;
(ख) अअअअननननससुुससुु चचूूचचूू ीीीी I---- 2222....5555%%%% मममम,(cid:14)(cid:14)(cid:14)(cid:14)-
(i) Aम स0ं य ा 23 और 24 और उसस ेसंबंिधत (cid:22)िविBय(cid:27) को िनरिसत कर (cid:1)दया जाएगा;
4592 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
(ii) Aम स0ं य ा 123 और उसस े सबं ंिधत (cid:22)िविBय(cid:27) के प< चात िन(cid:10) निलिखत Aम स0ं या और (cid:22)िविBय(cid:27) को
अंत:.थ ािपत (cid:1)कया जाएगा, यथा:-
“123क 2515 11 00 माबCल और Dावरटाईन, Aूडयारफली)D(cid:10) ड”;
(iii) Aम स0ं य ा 198क को अब Aम स0ं या 198कक िलखा जाएगा और इस तरह िलख े गए Aम स0ं या ं
198कक के पहल ेिन(cid:10)न िलिखत Aम स0ं या और (cid:22)िविBय(cid:27) को अंत:. थािपत (cid:1)कया जाएगा, यथा:-
“198क 4501 (cid:22)ाकृितक काकC, कJ चा या साधारण Kप से तैयार (cid:1)कया गया”;
(iv) Aम स0ं य ा 224 म,4 कॉलम (2) क(cid:16) (cid:22)िविB के . थान पर (cid:22)िविB “63 [6305 32 00, 6309 स ेिभOन ]” को
(cid:22)ित.थािपत (cid:1)कया जाएगा;
(v) Aम स0ं य ा 225 म,4 कॉलम (3) क(cid:16) (cid:22)िविB के . थान पर (cid:22)िविB “फुटिवयर िजसका िवAय मू(cid:3) य 1000
Qपए (cid:22)ित जोड़ी से अिधक न हो” को (cid:22)ित. थािपत (cid:1)कया जाएगा;
(vi) Aम स0ं य ा 225क और उसस ेसंबंिधत (cid:22)िविBय(cid:27) के . थान पर िन(cid:10) निलिखत Aम स0ं या और (cid:22)िविBय(cid:27) को
(cid:22)ित.थ ािपत (cid:1)कया जाएगा, यथा: -
“225क 6602 00 00 वाRकंग . टी5स, िजसम 4सीट . टी5स भी आती ह ै
225ख 6815 Sलाई ऐश क(cid:16) Tट4 या Sलाई ऐश िजसम 4 कुल िमलाकर 90
(cid:22)ितशत या इसस ेअिधक Sलाई ऐश हो; Sलाईऐश 9 लॉ5स ”;
(vii) Aम सं0य ा 234 म,4 कॉलम (3) क(cid:16) (cid:22)िविB म,4अंत म 4 िन(cid:10) निलिखत . प: टीकरण को अंत:. थािपत (cid:1)कया
जाएगा; यथा:-
“(cid:1)प (cid:4)ट ीकरण: य(cid:1)द इस (cid:22)िविB म 4िविनVद:C ट (cid:1)कसी व. तु क(cid:16) (cid:1)कसी आपYू तकC ता Cके Zारा आपYू त Cक(cid:16) जाती ह ै
और इसके साथ ही अOय व. तु[ और सेवा[ क(cid:16) भी आपYू त C होती ह ै तथा उनम 4 से एक, िजस पर क(cid:16)
अिधसूचना स0ं य ा 11/2017- रा(य कर (दर), (cid:1)दनाकं 30 जून, 2017 [स.ंफा.- 03(15)/िव(cid:4) (राज.-1)/
2017-18/डीएस-VI/381 (cid:1)दनाकं :30/06/17] म 4 उि(cid:3)लिखत सारणी म 4 Aम स0ं या 38 क(cid:16) (cid:22)िविB म 4
िविनVद:C ट कर वाली सेवा[ म4 आती हो तो इस (cid:22)िविB के उ^े< य के िलए व. तु[ क(cid:16) आपूYत C का मू(cid:3) य
ऐसी कुल आपYू त C पर भा)रत सकल (cid:22)ितफल का 70 (cid:22)ितशत तक माना जाएगा। इस (cid:22)कार भा)रत सकल
(cid:22)ितफल का बाक(cid:16) 30 (cid:22)ितशत उ5 त कर वाली सेवा का मू(cid:3) य माना जाएगा।”;
(viii) Aम स0ं य ा 243क को अब Aम स0ं या 243ख िलखा जाएगा और इस (cid:22)कार िलखे गए 243ख के पहल े
िन(cid:10)न िलिखत Aम स0ं य ा और (cid:22)िविB को अंत:. थािपत (cid:1)कया जाएगा, यथा:
“243क 8714 20 (cid:1)दa यांग a यि(cid:25)य(cid:27) के कैरेज के भाग और सहायक उपकरण”;
(ग) अअअअननननससुुससुु चचूूचचूू ीीीी IIIIIIII---- 6666%%%% मममम,(cid:14)(cid:14)(cid:14)(cid:14)-
(i) Aम स0ं य ा 101 और उसस े सबं ंिधत (cid:22)िविBय(cid:27) के प< चात िन(cid:10) निलिखत Aम स0ं याएँ और (cid:22)िविBय(cid:27) को
अंत:.थ ािपत (cid:1)कया जाएगा; यथा:-
“101क 4502 00 00 (cid:22)ाकृितक काकC, िडबै5 ड या रफली . 5 वयाड C या आयताकार
(वगाCकार समते ) 9ल ॉ5 स, c लेdस, शीdस या . Dीc स (िजसम 4 काकC
या . टापर के तेज (cid:1)कनारे वाल े9 लe5स भी आत ेह)e
101ख 4503 (cid:22)ाकृितक काकC क(cid:16) व. तुएं जैस े काकC और . टापस,C शटलकारक
काकC बॉटम[PART IV DELHI GAZETTE : EXTRAORDINARY 3
101ग 4504 पुंिजत काकC (चाह े इसम 4 जोड़ने वाल े पदाथ C लग े ह(cid:27) या नहh) और
पुंिजत काकC क(cid:16) व. तुएं”;
(ii) Aम स0ं य ा 102 और 126 और उसस ेसंबिं धत (cid:22)िविBय(cid:27) को िनरिसत (cid:1)कया जाएगा;
(iii) Aम स0ं य ा 171क को अब Aम स0ं य ा 171कक िलखा जाएगा और इस (cid:22)कार िलख े गए Aम स0ं य ा
171कक के पहल ेिन(cid:10)न िलिखत Aम स0ं या और (cid:22)िविBय(cid:27) को अंत:. थािपत (cid:1)क या जाएगा, यथा:-
“171क 63053200 फलैि5सबल इंटरिमजेडबु(cid:3) क कंटेनर”;
(iv) Aम स0ं य ा 173म,4 कॉलम (3) क(cid:16) (cid:22)िविB म,4 श9 द “वाRकंग ि.ट5 स, सीट ि.ट5 स,” को िनरिसत (cid:1)कया
जाएगा;
(v) Aम स0ं य ा 177 और उसस ेसंबंिधत (cid:22)िविBय(cid:27) को िनरिसत (cid:1)कया जाएगा;
(घ) अअअअननननससुुससुु चचूूचचूू ीीीी IIIIIIIIIIII –––– 9999%%%% मममम,(cid:14)(cid:14)(cid:14)(cid:14)-
(i) Aम स0ं य ा 121क को अब 121ख िलखा जाएगा और इस (cid:22)कार िलख े गए 121ख के पहल े िन(cid:10) निलिखत
Aम स0ं य ा और (cid:22)िविBय(cid:27) को अंत:. थािपत (cid:1)कया जाएगा, यथा:-
“121क 4012 रबर के)रDीटेड या (cid:22)योग म 4लाए गए O यूमै)टक टायस;C सॉिलड या
कुशनटायस,C टायर Dैड और टायर Sलै5 स, रबर के”;
(ii) Aम स0ं य ा 142, 143 और 144 और उसस ेसंबंिधत (cid:22)िविBय(cid:27) को िनरिसत (cid:1)कया जाएगा;
(iii) Aम स0ं य ा 369क म4, कॉलम (3) क(cid:16) (cid:22)िविB के . थान पर, “Dॉसिमशन शाSटस (िजसम 4 कैमशाSटस और
AeकशाSट सभी शािमल ह)e और Ae5 स; िबयjरंग हाउkसंगस और c लेन शाSट िबयjरंl स; िगयस C और
िगयjरंग, बॉल या रोलर.A ू; िगयरबा5स और अO य . पीड च4जस C िजसम 4 टाकC कनवटCस C भी आत े ह;e Sलाई
aह ी(cid:3)स और पु(cid:3)ल ी, िजसम 4 पु(cid:3) ली बॉल5 स भी आत े ह;e 5 लचेस और शाSट कपkलंlस (िजसम 4 यूिनवसलC
(व ाइंटस भी आत ेह”e को (cid:22)ित. थािपत (cid:1)कया जाएगा;
(iv) Aम सं0य ा 376कक और उसस े संबंिधत (cid:22)िविBय(cid:27) के प< चात िन(cid:10) निलिखत Aम स0ं या और (cid:22)िविBय(cid:27) को
अंत:.थ ािपत (cid:1)कया जाएगा, यथा: -
“376ककक 8507 लीिथयम-आयन एकुमलु ेटस C (बैDी से िभOन ), िजसम 4 लीिथयम-
आयन पावर बeक भी आते ह”e ,
(v) Aम सं0य ा 383 म,4 कॉलम (3) क(cid:16) (cid:22)िविB म 4 श9 द “टेलीिवजन कैमरे”, के प< चात श9 द, “िडजीटल कैमरा
और वीिडयो कैमरा )रकाडरC ”, को अंत:. थािपत (cid:1)कया जाएगा;
(vi) Aम स0ं य ा 383ग म4, कॉलम (3) क(cid:16) (cid:22)िविB म4 अंक(cid:27) और श9द “68 स4टीमीटर”, के . थान पर अंक(cid:27) और
श9द “32इंच” को (cid:22)ित.थ ािपत (cid:1)कया जाएगा;
(vii) Aम सं0य ा 384 म,4 कॉलम (3) क(cid:16) (cid:22)िविB म 4 अंक(cid:27) और श9 द “20इंच”, के . थान पर अकं (cid:27) और श9द “32
इंच” को (cid:22)ित.थ ािपत (cid:1)कया जाएगा;
(viii) Aम स0ं य ा 440क को अब Aम स0ं या 440ख िलखा जाएगा और इस (cid:22)कार िलखे गए 440ख के पहल े
िन(cid:10)न िलिखत Aम स0ं य ा और (cid:22)िविBय(cid:27) को अंत:. थािपत (cid:1)कया जाएगा, यथा:
“440क 9504 वीिडयो गेम कंसो(cid:3) स और मशीन4, फनफेयर क(cid:16) व.तुएँ, टेब(cid:3) स या पालरC
गे(cid:10) स, िजसम 4 िपन टेब(cid:3) स, िबिलयडCस, कैिसनो गे(cid:10) स क(cid:16) . पेशल टेब(cid:3) स
और ऑटोम)ै टक बॉkलंग एलेय उपकरण भी आत ेह,e जैसी व. तुएं [c लेkयंग4 DELHI GAZETTE : EXTRAORDINARY PART IV]
काnस,C गंिजफा काnस,C चैस बोड,C कैरम बोड Cऔर 9504 90 90 के बोड C
जैस े(cid:1)क लूडो, आ(cid:1)द के अO य बोड Cगे(cid:10) स स ेिभO न]”;
(ङ) अअअअननननससुुससुु चचूूचचूू ीीीी IIIIVVVV –––– 11114444%%%% मममम,(cid:14)(cid:14)(cid:14)(cid:14)-
(i) Aम स0ं य ा 47 और उसस ेसबंिधत (cid:22)िविBय(cid:27) को िनरिसत (cid:1)कया जाएगा;
(ii) Aम स0ं य ा 135 और उसस ेसबंिधत (cid:22)िविBय(cid:27) को िनरिसत (cid:1)कया जाएगा;
(iii) Aम स0ं य ा 139 म,4 कॉलम (3) क(cid:16) (cid:22)िविB म 4 “लीिथयम ऑयन बैDी”, श9 द(cid:27) के प< चात “और अO य
लीथीयम-ऑयन इ5य मू ूलेटर िजसम 4 लीथीयम-ऑयन पावर बeक भी आत े हe” को अंत:. थािपत (cid:1)कया
जाएगा;
(iv) Aम स0ं य ा 151 और उसस ेसंबंिधत (cid:22)िविBय(cid:27) को िनरिसत (cid:1)कया जाएगा;
(v) Aम स0ं य ा 154 म 4 कॉलम (3) क(cid:16) (cid:22)िविB म 4 अकं (cid:27) और श9 द “20 इंच” और अंक(cid:27) और श9 द “68
स4टीमीटर”, के .थ ान पर अंको और श9 द “32 इंच” को Aमश: (cid:22)ित. थािपत (cid:1)कया जाएगा;
(vi) Aम स0ं य ा 174 और उसस े सबं ंिधत (cid:22)िविBय(cid:27) के . थान पर िन(cid:10) निलिखत Aम स0ं या और (cid:22)िविBय(cid:27) को
(cid:22)ित.थ ािपत (cid:1)कया जाएगा, यथा: -
“174 8714 शीष C8711 म 4आन ेवाल ेवाहन(cid:27) के िह. स ेऔर सहायक उपकरण”;
(vii) Aम स0ं य ा 215 और उसस ेसंबंिधत (cid:22)िविBय(cid:27) को िनरिसत (cid:1)कया जाएगा।
2. यह अिधसूचना 01 जनवरी, 2019 से (cid:22)वYतCत होगी।
रा ीय राजधानी #े% (cid:1)द(cid:3)ली के उपरा(यपाल
के आदशे से तथा उनके नाम पर,
ए. के. kसंह, उप-सिचव -VI (िव3)
ननननोोोोटटटट::::————(cid:22)धान अिधसूचना स0ं य ा 1/2017- रा(य कर (दर), (cid:1)दनाकं 30 जून, 2017 को स.ंफा. 03(15)/िव3
(राज.-1)/2017-18/डीएस-VI/382, (cid:1)दनाकं 30 जून, 2017 के तहत (cid:1)द(cid:3)ली के राजप%, असाधारण, के भाग- ,
IV
म4 (cid:22)कािशत (cid:1)कया गया था और इसम4 अंितम बार अिधसूचना स0ं या 18/2018-रा(य कर (दर), (cid:1)दनाकं
02/09/2019 िजसे स.ंफा. 03(9)/िव3(राज.-1)/2018-19/डीएस-VI/375 (cid:1)दनाकं 02/09/2019 के तहत (cid:1)द(cid:3)ली
के राजप%, असाधारण, के भाग- , म4 (cid:22)कािशत (cid:1)कया गया था, के Zारा सशं ोधन (cid:1)कया गया ह ै।
IV
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No. 24/2018-State Tax (Rate)
No. F.3(24)/Fin (Rev-I)/2019-20/DS-VI/388.—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 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-I), No.1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of
Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/ 382, dated the 30thJune, 2017, namely:-[PART IV DELHI GAZETTE : EXTRAORDINARY 5
In the said notification, -
(a) in the opening paragraph, after the words, brackets and figures “sub-section (1) of section 9”, the words,
brackets and figures “and sub-section (5) of section 15”, shall be inserted;
(b) in Schedule I - 2.5%, -
(i) S. Nos. 23 and 24 and the entries relating thereto shall be omitted;
(ii) after S. No. 123 and the entries relating thereto, the following serial number and entries shall be
inserted, namely: -
“123A 2515 11 00 Marble and travertine, crude or roughly trimmed”;
(iii) S. No. 198A shall be re-numbered as S. No. 198AA, and before S. No. 198AA as so re-numbered, the
following serial number and entries shall be inserted, namely:
“198A 4501 Natural cork, raw or simply prepared”;
(iv) against S. No. 224, for the entry in column (2), the entry “63 [other than 6305 32 00, 6309] shall be
substituted;
(v) against S. No. 225, for the entry in column (3), the entry “Footwear of sale value not exceeding
Rs.1000 per pair” shall be substituted;
(vi) for S. No. 225A and the entries relating thereto, the following serial numbers and entries shall be
substituted, namely: -
“225A 6602 00 00 Walking-sticks including seat sticks
225B 6815 Fly ash bricks or fly ash aggregate with 90 percent. or more fly
ash content; Fly ash blocks”;
(vii) against S.No. 234, in the entry in column (3), the following Explanation shall be inserted in the end,
namely: -
“Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of
other goods and services, one of which being a taxable service specified in the entry at S.No. 38 of
the Table mentioned in the notification No. 11/2017-State Tax (Rate), dated 30th June, 2017
[No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/381 Dated: 30/06/17], the value of supply of goods for the
purposes of this entry shall be deemed as seventy per cent.of the gross consideration charged for all
such supplies, and the remaining thirty per cent.of the gross consideration charged shall be deemed as
value of the said taxable service.”;
(viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the
following serial number and entries shall be inserted, namely: -
“243A 8714 20 Parts and accessories of carriage for disabled persons”;
(c) in Schedule II - 6%, -
(i) after S. No. 101 and the entries relating thereto, the following serial numbers and entries shall be
inserted, namely: -
“101A 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular
(including square) blocks, plates, sheets or strip (including
sharp-edged blanks for corks or stoppers)
101B 4503 Articles of natural cork such as Corks and Stoppers,
Shuttlecock cork bottom
101C 4504 Agglomerated cork (with or without a binding substance) and
articles of agglomerated cork ”;
(ii) S. Nos. 102 and 126 and the entries relating thereto shall be omitted;
(iii) S. No. 171A shall be re-numbered as S.No. 171AA, and before S. No. 171AA as so re-numbered, the
following serial number and entries shall be inserted, namely:-
“171A 63053200 Flexible intermediate bulk containers”;6 DELHI GAZETTE : EXTRAORDINARY PART IV]
(iv) against S. No. 173, in the entry in column (3), the words “walking-sticks, seat-sticks,” shall be
omitted;
(v) S. No. 177 and the entries relating thereto, shall be omitted;
(d) in Schedule III - 9%, -
(i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re-numbered, the
following serial number and entries shall be inserted, namely: -
“121A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion
tyres, tyre treads and tyre flaps, of rubber”;
(ii) S. Nos. 142, 143 and 144 and the entries relating thereto shall be omitted;
(iii) against S. No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts
and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or
roller screws; gear boxes and other speed changers, including torque converters; flywheels and
pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)” shall be
substituted;
(iv) after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be
inserted, namely: -
“376AAA 8507 Lithium-ion accumulators (other than battery) including
lithium-ion power bank”;
(v) against S. No. 383, in the entry in column (3), after the words “television cameras”, the words,
“digital cameras and video camera recorders”, shall be inserted;
(vi) against S.No. 383C, in the entry in column (3), for the figures and letters“68 cm”, the figures and
word “32 inches” shall be substituted;
(vii) against S.No. 384, in the entry in column (3), for the figures and word“20 inches”, the figures and
word“32 inches” shall be substituted;
(viii) S. No. 440A shall be re-numbered as S. No. 440B and before S. No. 440B as so re-numbered, the
following serial number and entries shall be inserted, namely:
“440A 9504 Video game consoles and machines, articles of funfair, table or
parlour games, including pintables, billiards, special tables for casino
games and automatic bowling alley equipment [other than playing
cards, ganjifa card, chess board, carom board and other board games
of 9504 90 90 like ludo, etc.]”;
(e) in Schedule IV - 14%, -
(i) S. No. 47 and the entries relating thereto shall be omitted;
(ii) S. No. 135and the entries relating thereto shall be omitted;
(iii) against S.No. 139, in the entry in column (3), after the words “other than Lithium-ion battery”, the
words “and other Lithium-ion accumulators including Lithium-ion power banks” shall be inserted;
(iv) S. No. 151 and the entries relating thereto shall be omitted;
(v) against S.No. 154, in the entry in column (3), for the figures and word “20 inches” and the figures
and letters “68 cm”, the figures and word “32 inches” shall respectively be substituted;
(vi) for S. No. 174 and the entries relating thereto, the following serial number and the entries shall be
substituted, namely: -
“174 8714 Parts and accessories of vehicles of heading 8711”;
(vii) S. No. 215 and the entries relating thereto shall be omitted.[PART IV DELHI GAZETTE : EXTRAORDINARY 7
2. This notification shall be deemed to have come into force with effect from 1st January, 2019.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A.K. SINGH, Dy. Secy.-VI (Finance)
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 no. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/382 dated 30th June, 2017 and
was last amended vide notification No.18/2018-State Tax (Rate), dated the 2nd September, 2019, vide
No. F.3(9)/Fin.(Rev-I)/2019-20/DS-VI/375 dated 2nd September, 2019.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.