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Date: 2022-11-17 Category: Extra Ordinary State: Union Government Country: India

Notification No 06 State Tax

Issued by Government of The National Capital Territory of Delhi · Finance Department

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Executive Summary & Key Takeaways

## Policy Analysis Report: Amendment to Delhi Goods and Services Tax Act, 2017 **1. Executive Summary:** This report analyzes an amendment to the Delhi Goods and Services Tax (DGST) Act, 2017, as published in the Delhi Gazette on November 17, 2022. The amendment primarily focuses on revisions to tax rates for specific goods by modifying existing schedules and related descriptions. Key changes involve substituting language related to packaging and labeling requirements for certain goods, introducing a new schedule (Schedule VII) with a 0.75% tax rate, and making several additions, deletions, and modifications to existing item classifications across various schedules. The likely intended effect is to clarify tax applicability based on packaging and labeling, adjust tax rates for specific commodities, and streamline the list of taxable goods. **2. Introduction:** This report provides an overview of the amendment to the Delhi Goods and Services Tax (DGST) Act, 2017, as detailed in the official notification published in the Delhi Gazette on November 17, 2022. The purpose of this report is to inform affected industries and stakeholders about the specific changes introduced by this amendment, based solely on the information presented in the provided policy text. **3. Policy Overview:** * **Original Policy:** Delhi Goods and Services Tax Act, 2017, Notification No.12017State Tax Rate, dated the 30thJune, 2017. * **Core Objective(s):** Based on the amendment text, the core objectives appear to be refining and updating the Goods and Services Tax (GST) structure in Delhi by adjusting tax rates and classifications for various goods and services to achieve better clarity and compliance. **4. Background and Rationale:** This amendment is likely aimed at addressing ambiguities or inconsistencies in the original DGST Act and subsequent notifications. The repeated substitution of phrases like "put up in unit containers" with ", prepackaged and labelled" suggests a need to provide a clearer and more standardized definition for tax applicability based on product presentation. Furthermore, additions and deletions of specific goods and categories indicate an ongoing effort to refine the tax structure in response to evolving market conditions or legal interpretations. The amendment also aims to bring the law in line with the latest recommendations of the Council. **5. Key Provisions / Changes:** The amendment introduces several specific changes to the DGST Act, 2017, primarily through modifications to existing schedules: * **Schedule I:** Changes primarily involve replacing the phrase related to "put up in" unit containers to "prepackaged and labelled" for several items including various food items. Further, items like 'Curd, Lassi, Butter milk' when 'prepackaged and labelled' are added. Similar update for Jaggery and Khandsari sugar. * **Schedule II:** The description for Mango is updated. Numerous updates involving "prepackaged and labelled" is done. Entries relating to Ostomy Appliances are also added. A lot of items have been omitted from this schedule, along with changes to the description of Leather. * **Schedule III:** Numerous description changes are done across various product categories like Tar, Inks, Knives, Pumps, Machines, etc. Definition of E-waste has also been provided in this Schedule. * **Schedule VI:** Description of Rough Diamonds and Synthetic stones are updated. * **Schedule VII:** A new schedule is added, Schedule VII, which attracts a tax rate of 0.75% on Goods other than those specified against S. No. 1 in Schedule VI (related to Diamonds) and Goods other than those specified against S. No. 3 in Schedule VI (related to Precious stones). * **Definition of "prepackaged and labelled":** The amendment provides a clear definition of "prepackaged and labelled" referencing the Legal Metrology Act, 2009 and its related rules, to mean a prepackaged commodity as defined in clause l of section 2 of the Legal Metrology Act, 2009 1 of 2010 where, the package in which the commodity is prepacked or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 1 of 2010 and the rules made thereunder. **Effect of Changes:** These changes indicate a shift towards a more defined and standardized approach to GST applicability based on packaging and labeling, affecting manufacturers, distributors, and retailers involved in the sale of these goods. The change may affect which tax bracket businesses will be subject to. **6. Target Audience and Stakeholders:** The target audience and stakeholders directly affected by this amendment include: * Manufacturers and distributors of food products like curd, lassi, butter milk, Jaggery, Khandsari sugar, etc. * Businesses involved in the trading of diamonds and precious stones. * Companies involved in the production or distribution of products listed in Schedule III. * All businesses operating in Delhi that are subject to the DGST Act. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Finance Department of the Government of the National Capital Territory of Delhi is responsible for implementing this amendment. The "Lieutenant Governor of National Capital Territory of Delhi" approves and issues the notification based on the recommendations of the Council. * **Timelines:** The notification explicitly states that "This notification shall come into force on the 18th day of July, 2022." * **Procedures:** No specific procedures are outlined in the text, but it can be inferred that businesses will need to adjust their tax calculations and reporting to reflect the updated tax rates and product classifications from July 18, 2022. **8. Expected Outcomes / Impact of Changes:** The intended outcome of these specific changes is likely to: * **Reduce Ambiguity:** Clarify the application of GST based on the "prepackaged and labelled" criteria, leading to more consistent tax collection. * **Adjust Tax Burden:** The introduction of Schedule VII may adjust the tax burden on specific goods. * **Improve Compliance:** Promote better compliance by providing a clear definition of key terms and streamlining product classifications. **9. Conclusion:** The amendment to the Delhi Goods and Services Tax Act, 2017, as notified on November 17, 2022, represents a significant update to the tax structure in Delhi. The core change revolves around the criteria for the applicability of GST (introduction of "prepackaged and labelled") and fine-tuning tax rates for specific items. Affected industries must carefully review these changes and ensure compliance with the updated regulations to avoid penalties and maintain smooth business operations. This amendment showcases the ongoing efforts to refine and improve the GST system for better clarity, compliance, and revenue generation in the National Capital Territory of Delhi.

Key Entities Referenced

Delhi: The National Capital Territory of Delhi, where the notification is applicable. Delhi Goods and Services Tax Act, 2017: A law enacted in 2017 that is relevant to the notification Council: An organization that made recommendations to the Lieutenant Governor of National Capital Territory of Delhi. Lieutenant Governor of National Capital Territory of Delhi: The authority issuing the notification based on the recommendations of the Council. Notification No.12017State Tax Rate, dated the 30thJune, 2017: The principal notification being amended by this document. Gazette of Delhi: The official gazette where the notification was originally published. Legal Metrology Act, 2009: An act that defines 'prepackaged commodity' which is relevant to the current notification. E-Waste Management Rules, 2016: Rules defining e-waste, relevant to an insertion in Schedule III. Ravinder Kumar: Deputy Secretary, Finance Department, National Capital Territory of Delhi. The signing authority for the notification. Notification No. 012022 State Tax Rate dated the 27th June, 2022: Previous notification that amended Notification No.12017State Tax Rate, dated the 30thJune, 2017 Schedule VII: A schedule specifying goods and tax rates mentioned in the notification. Schedule VI: A schedule specifying goods and tax rates mentioned in the notification.
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रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA xxxGIDHxxx एस.जी.-डी.एल.-अ.-18112022-240399 xxxGIDExxx SG-DL-E-18112022-240399 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 514] दिल्ली, बहृ स्ट्प जताार, नाम् बर 17, 2022/ कार्ततक 26, 1944 [रा.रा.रा.क्ष.ेदि. स.ं 352 No. 514] DELHI, THURSDAY, NOVEMBER 17, 2022/ KARTIKA 26, 1944 [N. C. T. D. No.352 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 17 uoEcj] 2022 I I .—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½] dh /kkjk 9 dh mi /kkjk ¼1½ vkSj /kkjk 15 dh mi /kkjk ¼5½ ds rgr çnÙk 'kfä;ksa dk ç;ksx djr s gq,] jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] ifj"kn dh flQkfj'kks a ds vk/kkj ij] ,rn}kjk] bl ljdkj dh vf/klwpuk la[;k 1@2017&jkT; dj ¼nj½] fnukad 30 twu] 2017 ftls03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@382] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx& IV eas çdkf'kr fd;k x;k Fkk] eas vkSj vkxs Hkh fuEurfyf[kr la'kks/ku djr s gaS] ;Fkk%— mä vf/klwpuk eas d- çkjafHkd iSjkxzkQ eas] ¼i½ [kaM ¼v½ es]a ^^vkSj^^ 'kCn dk yksi fd;k tk,xk ( ¼ii½ [kaM ¼vi½ es]a 'kCn vkSj vad ^^vuqlwph VI^^ ds ckn] 'kCn ^^]vkSj^^ var%LFkkfir fd;k tk,xk( 7678 DG/2022 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼iii½ [kaM ¼vi½ ds ckn] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~% & ^^¼vii½ vuqlwph VII eas fofufnZ"V eky dh ckcr 0-75 çfr'kr A ^^( [k- vuqlwph I es a & 2-5%]& ¼i½ Øe la[;k 1 vkSj 2 ds lkeus] d‚ye ¼3½ eas] ^^vkSj ;qfuV daVsuj^^ ls 'kq: gksus okys vkSj ^^ v/khu jgrs gq, ^^ ds lkFk lekIr gksus oky s 'kCnks a ds fy,] ^^tks çh&iSdsTM vkSj ycs y fd, x, gks^^ 'kCn çfrLFkkfir fd, tk,axs( ¼ii½ Øekad 9 vkSj mlls lacaf/kr çfof"V;ks a ds ckn] fuEufyf[kr Øekad vkSj çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr~% & Þ9d 0403 ngh] yLlh] NkN] tk s çh&iSdsTM vkSj yscyfd, x, gks ^^( ¼iii½ Øe la[;k 11 vkSj 13 ds lkeu]s d‚ye ¼3½ eas] ^^tks ;wfuV daVus j^^ ls 'kq: gksus oky s vkSj ^^ifjR;kx dj fn;k x;k gks]^^ ds lkFk lekIr gksus oky s 'kCnks a ds fy,] 'kCn ^^tks çh&iSdsTM vkSj ycs y fd, x, gks ^^ dks çfrLFkkfir fd;k tk,xk( ¼iv½ Øe la[;k 16 ds lkeus] d‚ye ¼3½ esa] ^^vkSj ;qfuV daVus j^^ ls 'kq: gksus oky s vkSj ^^v/khu jgrs gq,^^ ds lkFk lekIr gksus oky s 'kCnks a ds fy,] 'kCn ^^çh&iSdsTM vkSj yscy fd, x,^^ dks çfrLFkkfir fd;k tk,xk( ¼v½ Øe la[;k 25 ds lkeus] d‚ye ¼3½ eas] ^^tks ;wfuV daVus j^^ ls 'kq: gksus okys vkSj ^^ifjR;kx dj fn;k x;k gks]^^ ds lkFk lekIr gksus okys 'kCnks a ds fy,] 'kCn ^^tks çh&iSdsTM vkSj yscy fd, x, gks^^ dks çfrLFkkfir fd;k tk,xk( ¼vi½ Øe la[;k 26 ds lkeus] d‚ye ¼3½ eas] ^^;wfuV daVus j ^^ ls 'kq: gksus oky s vkSj ^^v/khu jgr s gq,^^ ds lkFk lekIr gksus oky s 'kCnks a ds fy,] 'kCn ^^çh&iSdsTM vkSj yscy fd, x, gks^^ dks çfrLFkkfir fd;k tk,xk( ¼vii½ Øe la[;k 30 ds lkeus] d‚ye ¼3½ esa] ^^;wfuV daVsuj^^ ls 'kq: gksus oky s vkSj ^^v/khu jgrs gq,^^ ds lkFk lekIr gksus oky s 'kCnks a ds fy,] 'kCn ^^çh&iSdsTM vkSj yscy fd, x,^^ dks çfrLFkkfir fd;k tk,xk( ¼viii½ Øe la[;k 45]46]47]48]49]50]51]52]53]54]55]56]58 vkSj 59 ds lkeus] d‚ye ¼3½ eas] ^^tks ;wfuV daVus j^^ ls 'kq: gksus oky s vkSj ^^ifjR;kx dj fn;k x;k gks]^^ ds lkFk lekIr gksus oky s 'kCnks a ds fy,] 'kCn ^^tks çh&iSdsTM vkSj yscy fd, x, gks^^ dks çfrLFkkfir fd;k tk,xk( ¼ix½ Øekad 91 vkSj mlls lacaf/kr çfof"V;ks a ds ckn] fuEufyf[kr Øekad vkSj çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr~% & Þ91 d 1701 ;k csra xqM+ ¼xqM+½] iyek;jk xqM+ lfgr lHkh çdkj dk xqM+]tksçh&iSdsTM vkSj yscy fd, 1702 x,gks( [kkaMlkjh 'kqxjtksçh&iSdsTM vkSj yscy fd, x, gksß( ¼x½ Øekad 98 vkSj mlls lacaf/kr çfof"V;ks a ds ckn] fuEufyf[kr Øekad vkSj çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr~% & Þ98 d 1904 Qwyk gqvk pkoy] ftls vkerkSj ij eqjh ds uke ls tkuk tkrk gS] piVk ;k ihVk gqvk pkoy] ftls vkerkSj ij fpjk ds :i es a tkuk tkrk gS] ikpZ~M pkoy] ftls vkerkSj ij [kksbZ] ikpZ~M /kku ;k phuh ;k xqM+ ds lkFk yfsir pkoy ds :i eas tkuk tkrk gS] ftls vkerkSj ij eqdhZ ds uke ls tkuk tkrk gS] tksçh&iSdsTM vkSj yscy fd, x, gksß( ¼xi½ Øe la[;k 101d ds lkeus] d‚ye ¼3½ eas] ^^tks fd ;wfuV daVus jks^a^ ls 'kq: gksus oky s vkSj ifjR;kx dj fn;k x;k gks]^^ ds lkFk lekIr gksus oky s 'kCnks a ds fy,] 'kCn ^^tks çh&iSdsTM vkSj yscy fd, x, gks ^^ dks çfrLFkkfir fd;k tk,xk([PART IV DELHI GAZETTE : EXTRAORDINARY 3 ¼xii½ Øekad 163 vkSj mlls lacaf/kr çfof"V;ks a dk yksi fd;k tk,xk( ¼xiii½ Øekad 181 d vkSj mlls lacaf/kr çfof"V;ks a ds ckn] fuEufyf[kr Øekad vkSj çfof"V;ka var%LFkkfirdh tk,axh] vFkkZr~% & Þ181 [k 3006 vksLVkseh midj.k FkSyh ;k ¶ySat] LVksek fpidus okyk isLV] cSfj;j Øhe] flapkbZ fdV] vkLrhu] csYV] ekbØks&ikjs Vsi lfgrß( ¼xiv½ Øe la[;k 182 ds lkeus] d‚ye ¼3½ eas] ^^ftUgs bdkbZ vk?kkuks eas j[kk x;k gS vkSj ftudk czkaM uke gSß ds fy,] 'kCn ^^çh&iSdsTM vkSj yscy fd, x,^^ dk s çfrLFkkfir fd;k tk,xk( ¼xv½ Øekad 197d] 197[k] 197x] 197?k vkSj 197³ vkSj mlls lacaf/kr çfof"V;ks a dk yksi fd;k tk,xk( ¼xvi½ Øe la[;k 215 ds lkeus] d‚ye ¼3½ esa] ^^tks fd ;wfuV daVsuj eas can gks vkSj ftudk czkaM use gksß ds fy,] 'kCn ^^ tksçh&iSdsTM vkSj yscy fd, x, gks^^ dks çfrLFkkfir fd;k tk,xk( ¼xvii½ Øekad 230] 232] 233] 234d vkSj 234x vkSj mlls lacaf/kr çfof"V;ks a dk yksi fd;k tk,xk( ¼xviii½ Øe la[;k 255 vkSj rRlaca/kh çfof"V;ks a ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof"V;ks a dks vUr%LFkkfir fd;k tk,xk] ;Fkk%& Þ255d 9021 vkFkksZifsMd midj.k] tSls cSlk[kh] lftZdy csYV] vkSj Vªll; fLIyVa ~l vkSj vU; ÝSDpj midj.k; 'kjhj ds —f=e vax; vU; midj.k tk s fdlh nks"k ;k v{kerk dh HkjikbZ ds fy, igus ;k <ks;s tkr s gSa] ;k 'kjhj eas çR;kjksfir fd, tkrs gS( baVªkvksD;qyj yasl [fg;fjax ,M~l dsvykok]^^( ¼xix½ Øe la[;k 264 vkSj rRlaca/kh çfof"V;ksa ds i'pkr~] fyLV 3 eas] vkbVe [k eas] lc–vkbVe 1 vkSj rRlaca/kh çfof"V;ks a dks yksi fd;k tk;sxk( x- vuqlwph II eas & 6%]& ¼i½ Øe la[;k 16 ds le{k] d‚ye ¼3½ eas] 'kCn ^^ve:n^^ ds i'pkr~] 'kCn ^^vke ¼dVs gq,] lw[ks vke ls fHkUu½^^ dks çfrLFkkfir fd;k tk,xk( ¼ii½ Øe la[;k 41d ds lkeus] d‚ye ¼3½ eas] ^^tks ;wfuV daVus j^^ ls 'kq: gksus okys vkSj ÞifjR;kx dj fn;k x;k gks]^^ ds lkFk lekIr gksus oky s 'kCnks a ds fy,] 'kCn ^^tks çh&iSdsTM vkSj ycs y fd, x, gks^^ dk s çfrLFkkfir fd;k tk,xk( ¼iii½ Øe la[;k 46 ds lkeus] d‚ye ¼3½ esa] ^^tks fd ;wfuV daVus jksa ^^ ls 'kq: gksus oky s vkSj ifjR;kx dj fn;k x;k gks]^^ ds lkFk lekIr gksus oky s 'kCnks a ds fy,] 'kCn ^^tks çh&iSdsTM vkSj ycs y fd, x, gks^^ dk s çfrLFkkfir fd;k tk,xk( ¼iv½ Øe la[;k 65 ds le{k] d‚ye ¼3½ es]a 'kCn ^^xHkZfujks/kd^^ ds i'pkr~] 'kCn ^^vkSj vksLVkseh midj.k^^ dks vUr%LFkkfir fd;k tk,xk( ¼v½ Øekad 70 vkSj rRlaca/kh çfof"V;ks a dk yksi fd;k tk,xk( ¼vi½ Øe la[;k 85d vkSj rRlaca/kh çfof"V;ks a ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof"V;ks a dks vUr%LFkkfir fd;k tk,xk] ;Fkk%& ^^85[k 4107 'kh"kZd 4114 ds peM+ s ls fHkUu peZi=&ik's kkd peM+]s xkstkrh; ¼HkSal lfgr½ ;k ?kksM+ s ds tkuojks a lfgr dekuk ;k ØfLVax ds i'pkr~ rS;kj peM+k] fcuk ckyks a ds] pkgs foHkkftr gks vFkok ugha] 85x 4112 'kh"kZd 4114 ds peM+ s ls fHkUu peZi=&iks'kkd peM+]s HksM+ ;k HksM+ ds cPps lfgr] dekuk ;k ØfLVax ds i'pkr~ rS;kj peM+k] fcuk Åu ds] pkgs foHkkftr gks vFkok ugha] 85?k 4113 'kh"kZd 4114 ds peM+ s ls fHkUu] vU; tkuojks a ds peZi=&ik's kkd peM+ s lfgr] fcuk Åu ;k ckyks a ds] pkgs foHkkftr gks vFkok ugh]a dekuk ;k ØfLVax ds i'pkr~ rS;kj fd;k x;k peM+k4 DELHI GAZETTE : EXTRAORDINARY PART IV] 85³ 4114 pkeksbl ¼la;kstu pkeksbl lfgr½ peM+k; isVsVa yns j vkSj isVsVa ySfeusVsM ysnj; /kkrq;qä peM+k 85p 4115 peM+ s ;k peM+ s ds Qkbcj ds vk/kkj ij cuk;k x;k peM+k] LySc] 'khV ;k iêh eas] pkgs jksy eas gks vFkok ugha; peM+ s ;k daiksth'ku ysnj ds ifjXa l vkSj vU; vif'k"V] tks peM+ s dh oLrqvks a ds fuekZ.k ds fy, mi;qä ugha gSa; peM+ s dh /kwy] ikmMj vkSj vkVkß( ¼vii½ Øekad 120 vkSj rRlaca/kh çfof"V;ks a dk yksi fd;k tk,xk( ¼viii½ Øe la[;k 125 vkSj rRlaca/kh çfof"V;ks a ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof"V;ks a dks vUr% LFkkfir fd;k tk,xk] ;Fkk%& ^^125d^^ 4905 ekufp= vkSj gkbMªksxzkfQd ;k lHkh çdkj ds leku pkVZ] ftleas ,Vyl] nhokj ds uD'ks] LFkyk—frd ;kstuk, a vkSj Xyksc] efqær 'kkfey gSa^^( ¼ix½ Øe la[;k 176[k ds le{k] d‚ye ¼3½ eas çfof"V ds fy,] çfof"V ^^¶ykbZ ,s'k fczDl; ¶ykbZ ,s'kleqPp;( ¶ykbZ ,s'k Cy‚d^^ dks çfrLFkkfir fd;k tk,xk( ¼x½ Øekad 187] 188] 189] 192 vkSj 193 vkSj rRlaca/kh çfof"V;ks a dk yksi fd;k tk,xk( ¼xi½ Øekad 194 vkSj rRlaca/kh çfof"V;ks a ds i'pkr~ fuEufyf[kr Øekad vkSj çfof"V;ks a dk s vUr% LFkkfir fd;k tk,xk] ;Fkk%& ^^194d 8419 12 lksyj o‚Vj ghVj vkSj flLVeß( ¼xii½ Øekad 195 vkSj rRlaca/kh çfof"V;ks a dk yksi fd;k tk,xk( ¼xiii½ Øe la[;k 197 ds le{k] d‚ye ¼3½ eas 'kCnks]a vadks a vkSj çrhdks a ds fy, ^^'kh"kZd 8437 dh e'khujh ls fHkUu vaMs] Qy ;k vU; —f"k mit dh lQkbZ] NaVkbZ ;k xzsfMax ds fy, e'khus]a [buds Hkkx@fgLls[8433 90 00]]^^] 'kCn] ^^mlds fgLls^^ dks çfrLFkkfir fd;k tk,xk( ¼xiv½ Øekad 198] 205] 217] 221] 226 vkSj 227 vkSj rRlaca/kh çfof"V;ks a dk yksi fd;k tk,xk( ?k- vuqlwph III eas & 9%]& ¼i½ Øe la[;k 30dds le{k] d‚ye ¼3½ eas çfof"V ds fy,] çfof"V ^^dks;y s ls Vkj fMfLVYM] fyXukbV ls ;k ihV vkSj vU; [kfut Vkj ls] pkgs futZfyr ;k vkaf'kd :i ls fMfLVYM] iquxZfBr Vkj lfgr^^ dks çfrLFkkfir fd;k tk,xk( ¼ii½ Øekad 54[k vkSj rRlaca/kh çfof"V;ks a ds i'pkr~] fuEufyf[kr Øekad vkSj çfof"V;ksda k s vUr%LFkkfir fd;k tk,xk] ;Fkk%& ^^54x 3215 fçafVax L;kgh] y[s ku ;k Mªkbax L;kgh vkSj vU; L;kgh lfgr lHkh lkeku] pkgs ladsfaær ;k Bksl] QkmaVsu isu L;kgh] c‚y isu L;kgh^^( ¼iii½ Øe la[;k 148 ds le{k] d‚ye ¼3½ es]a ^^[,lsfIVd iSdsftax isij ls fHkUu]^^ çrhdks a vkSj 'kCnks a dk yksi fd;k tk,xk( ¼iv½ Øe la[;k 157[kds le{k] d‚ye ¼3½ eas] nlw js ^^fLØIl ds vykok½^^ ds i'pkr~] 'kCn^^( pds ] xqe ;k cgh ds :i eas^^ dks vUr%LFkkfir fd;k tk,xk( ¼v½ Øekad 182?kds le{k] d‚ye ¼3½ eas] 'kCnks a vkSj vadks a ds fy,^^[¶ykbZ ,s'k bZVs] ¶ykbZ ,s'k Cy‚d] ¶ykbZ ,s'k leqPp; ftue s ¶ykbZ ,s'k daVsaV 90 çfr'kr ;k mlls vf/kd gks ls fHkUu^^ 'kCn ^^[¶ykbZ ,s'k bZaVks]a¶ykbZ ,s'k leqPp;]¶ykbZ ,s'k Cy‚d ls fHkUu]ß dk s çfrLFkkfir fd;k tk,xk( ¼vi½ Øe la[;k 301d dk s Øekad 301dd ds :i eas fQj ls Øekafdr fd;k tk,xk] vkSj bl çdkj iqu% Øekafdr fd, x, Øe la[;k 301dd ls igys fuEufyf[kr Øe la[;k vkSj çfof"V;ksda k s vUr%LFkkfir fd;k tk,xk] ;Fkk% ^^301d 8211 dkVus okys CyMs ds lkFk pkdw] nk¡rsnkj vFkok ugha ¼NaVuh pkdw lfgr½] 'kh"kZd 8208 ds pkdw ls fHkUu] vkSj mlds fy, CysM^^;[PART IV DELHI GAZETTE : EXTRAORDINARY 5 ¼vii½ Øe la[;k 302dds le{k] d‚ye ¼3½ eas] ^^[dkxt ds pkdw] isfaly 'kkiZuj vkSj CyMs ls fHkUu]^^ çrhdkas vkSj 'kCnks a dk yksi fd;k tk,xk( ¼viii½ Øe la[;k 302d vkSj rRlaca/kh çfof"V;ks a ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof"V;ks a dks vUr%LFkkfir fd;k tk,xk] ;Fkk%& ^^302[k 8215 pEep] dkVa ]s djNqy] fLdelZ] dsd&loZj] eNyh&pkdw] eD[ku&pkdw] phuh fpeV s vkSj blh rjg dh jlksbZ ;k Vcs yos;j^^( ¼ix½ Øe la[;k 317[kds le{k] d‚ye ¼3½ eas çfof"V ds fy,] çfof"V ^^¼i½ daØhV iai [8413 40 00]; ¼ii½ vU; jksVjh ldkjkRed foLFkkiu iai [8413 60]; ¼iii½ fctyh ls pyu s oky s iai eq[; :i ls ikuh dks laHkkyus ds fy, fMtkbu fd, x, gSa] ;Fkk] dsUæk ilkjd iai ¼{kSfrt vkSj Å/okZ/kj½] xgjs Vîwc&osy VckZbu iai] lceflZcy iai] v{kh; çokg vkSj fefJr çokg Å/okZ/kj iai^^; çfrLFkkfir fd;k tk,xk; ¼x½ Øe la[;k 317[k vkSj rRlaca/kh çfof"V;ks a ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof"V;ksa dks vUr% LFkkfir fd;k tk,xk] ;Fkk%& ^^317x 8414 20 10 lkbfdy iai 317?k 8414 90 12 gok ds iqtsZ ;k oSD;we iai vkSj lkbfdy iai ds dEçslj^^( ¼xi½ Øe la[;k 328 vkSj rRlaca/kh çfof"V;ks a ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof"V;ksda ks vUr% LFkkfir fd;k tk,xk] ;Fkk%& ^^328d 8433 'kh"kZd 8437 dh e'khujh ls fHkUu vaMs] Qy ;k vU; —f"k mRiknks a dh lQkbZ] NaVkbZ ;k xzsfMax ds fy, e'khus(a mlds fgLls [8433 90 00] 328[k 8434 n/w k fudkyus okyh e'khus a vkSj Ms;jh e'khujh( ¼xii½ Øe la[;k 329 vkSj rRlaca/kh çfof"V;ks a ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof"V;ksda ks vUr%LFkkfir fd;k tk,xk] ;Fkk%& ^^329d 8437 lQkbZ] N¡VkbZ ;k xzsfMax] cht] vukt ;k lw[ks Qyhnkj lfCt;ks a ds fy, e'khuas( fefyax m|ksx eas ;k vukt ;k lw[ks Qyhnkj lfCt;ks a ds dke djus ds fy, bLrseky dh tku s okyh e'khujh] tks fd —f"k çdkj dh e'khujh vkSj mlds iqtksZa ls fHkUu gS^^( ¼xiii½ Øe la[;k 371 vkSj rRlaca/kh çfof"V;ks a ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof"V;ks a dks vUr%LFkkfir fd;k tk,xk] ;Fkk%& ^^371d 84 ;k 85 bZ & vif'k"V Li"Vhdj.k & bl çfof"V ds ç;kstu ds fy,] bZ&vif'k"V dk vFkZ gS bZ&vif'k"V ¼çca/ku½ fu;e] 2016 dh vuqlwph I eas lwphc) fo|qr vkSj byDs Vª‚fud midj.k¼Hkkjr ds jkti= eas lk-dk-fu- 338 ¼v½ fnukad 23 ekpZ] 2016 ds rgr çdkf'kr½] laiw.kZ ;k vkaf'kd :i ls vxj miHkksäk ;k Fkksd miHkksäk }kjk dpjs ds :i esa Qsda fn;k tkrk gS^^( ¼xiv½ Øe la[;k 376dxds le{k] d‚ye ¼3½ eas] ^^[xzkbaMj ds :i eas iRFkj ls cus xhy s xzkbaMj ls fHkUu]^^ çrhdks a vkSj 'kCnks a dk yksi fd;k tk,xk( ¼xv½ Øe la[;k 390 ds le{k] d‚ye ¼3½ es]a ^^[çdk'k mRltZd Mk;ksM ¼,ybZMh½ çdk'k lzksrksa ls fHkUu]^^ çrhdkas] 'kCnks a vkSj v{kjks a dk yksi fd;k tk,xk( ¼xvi½ Øe la[;k 406 vkSj rRlaca/kh çfof"V;ks a ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof"V;ks a dks vUr% LFkkfir fd;k tk,xk] ;Fkk%& ^^406d 8807 8801 'kh"kZd ds eky ds Hkkx^^(6 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼xvii½ Øekad 413 ds le{k] d‚ye ¼3½ eas çfof"V ds fy,] çfof"V ^^Mªkbax] ekfdaZx&vkmV ;k xf.krh; x.kuk midj.k ¼mnkgj.k ds fy,] Mªkf¶Vxa e'khu] isVa ksxzkQ] çksVªSDVj] Mªkbax lsV] LykbM :Yl] fMLd dSydqysVj½( yca kbZ ekius ds fy, midj.k] gkFk es a mi;ksx ds fy, ¼mnkgj.k ds fy,] ekiu s dh NM+ vkSj Vis ] ekbØkes hVj] dSfyij½] fufnZ"V ugha gSa ;k bl v/;k; eas dgha vkSj 'kkfey ugha gSa^^ dks çfrLFkkfir fd;k tk,xk( ¼xviii½ Øekad 438dds le{k] d‚ye ¼3½ eas] 'kCn] v{kj vkSj çrhd ^^,ybZMh ykbV ;k ,ybZMh ySai lfgr tqM+ukj( ,ybZMh ¼ykbV ,fefVxa Mk;ksM½ Mªkboj vkSj ,elhihlhch ¼eVs y dkjs fçaVsM lfdZV cksMZ½ß dk yksi fd;k tk,xk( ³- vuqlwph VI& 0-125% eas] ¼i½ Øekad 1 ds le{k] d‚ye ¼3½ dh çfof"V ds LFkku ij] çfof"V ^^jQ Mk;eaM ;k flaiyh lku Mk;eMa ] vkS|ksfxd ;k xSj&vkS|ksfxd^^ dks çfrLFkkfir fd;k tk,xk( ¼ii½ Øe la[;k 3 ds le{k] d‚ye ¼3½ eas çfof"V ds fy,] çfof"V ^^flaFkfsVd ;k iqufufZeZr dherh ;k v/kZ&dherh iRFkjks a [ghjks a ls fHkUu]] pkgs dke fd;k x;k gks vFkok ugha] yfsdu LVª‚Ux] ekmaVMs ;k lsV ugh(a ifjogu dh lqfo/kk ds fy, vLFkkbZ :i ls Qals gq, voxhZ—r flaFksfVd ;k iqufuZfeZr dherh ;k v/kZ&dherh iRFkj [ghjs ls fHkUu];flaFkfsVd ;k iqufuZfeZr ghj]s fcuk dke ds ;k dsoy vkjh ;k eksVrs kSj ij vkdkj ds^^ dks çfrLFkkfir fd;k tk,xk( p- vuqlwph VI es a rkfydk ds i'pkR] fuEufyf[kr çfof"V;ksda k s vUr%LFkkfir fd;k tk,xk] ;Fkk%& ^^vuqlwph VII& 0-75% Øekad v/;k;@'kh"kZdd@mi& eky dk fooj.k 'kh"kZdd@VSfjQ en ¼1½ ¼2½ ¼3½ 1- 7102 vuqlwph VI es a rkfydk ds Øe la[;k 1 eas fufnZ"V oLrqvks a ls fHkUu vU; lkeku 2- 7104 vuqlwph VI es a rkfydk ds Øe la[;k 3 eas fufnZ"V oLrqvks a ls fHkUu vU; lkeku^^;= N- vuqlwph VII ds i'pkr~] Li"Vhdj.k eas] [kaM ¼ii½ ds LFkku ij] fuEufyf[kr [kaM dks çfrLFkkfir fd;k tk,xk] ;Fkk%& Þ¼ii½ ^çh& isdsTM vkSj yscy* okD;ka'k dk vFkZ ^çh&iSdsTM deksfMVh^ gS ftls fof/kd eki foKku vf/kfu;e] 2009 ¼2010 dk 1½ dh /kkjk 2 ds mi/kkjk ¼1½ eas ifjHkkf"kr fd;k x;k gS] tgka fof/kd eki foKku vf/kfu;e] 2009 ¼2010 dk 1½ vkSj mlds rgr cuk, x, fu;eksa ds çko/kkuks a ds vuqlj.keafsd; s x, iSdst ftleas eky igys ls iSd fd;k x;k gS ;k ml ij lqjf{kr :i ls ycs y fpidk gqvk gSAß- 2- ;g vf/klwpuk 18 tqykbZ] 2022 ls ykxw gksxhA eq[; vf/klwpuk la[;k 1@2017&jkT; dj ¼nj½] fnukad 30 twu] 2017 ftls la-Qk- 03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@382] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx& IV es a çdkf'kr fd;k x;k Fkk vkSj bleas vafre ckj vf/klwpuk la[;k 01@2022&jkT; dj ¼nj½ fnukad 27] twu] 2022] ftls la- Qk- 03¼8½@foÙk¼O;;&I½@2022&23@Mh,l&I@539] fnukad 27] twu] 2022] ds rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IVeas çdkf'kr fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls vkSj muds uke ij] jfoUnz dqekj] mi lfpo&I¼ foÙk½[PART IV DELHI GAZETTE : EXTRAORDINARY 7 FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 17th November, 2022 No. 06/2022-State Tax (Rate) No. F. 3 (28)/Fin.(Exp-I)/2022-23/DS-I/895 - 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 the notification of thisGovernment issued vide Notification No.1/2017-State Tax (Rate), dated the 30thJune, 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:- 1. In the said notification, - A. in the opening paragraph, (i) in clause (v), the word ―and‖ shall be omitted; (ii) in clause (vi), after the word and figures ―Schedule VI‖, the figure and word ―, and‖ shall be inserted; (iii) after clause (vi), the following clause shall be inserted, namely:- "(vii) 0.75 per cent.inrespect of goods specified in Schedule VII". B. in Schedule I – 2.5%, (i) against S. Nos. 1 and 2, in column (3), for the portion beginning with the words ―and put up in‖ and ending with the words and bracket ―as in the ANNEXURE]‖, the words ―, pre-packaged and labelled‖ shall be substituted; (ii) after S. No. 9 and the entries relating thereto, following S. No. and entries shall be inserted, namely: — ―9A 0403 Curd, Lassi, Butter milk, pre-packaged and labelled‖; (iii) against S. Nos. 11 and 13, in column (3), for the portion beginning with the words ―put up in‖ and ending with the words and bracket ―as in the ANNEXURE]‖, the words ―, pre-packaged and labelled‖ shall be substituted; (iv) against S. No. 16, in column (3), for the portion beginning with the words ―and put up in‖ and ending with the words ―as in the ANNEXURE‖, the words ―, pre-packaged and labelled‖ shall be substituted; (v) against S. No. 25, in column (3), for the portion beginning with the words ―put up in‖ and ending with the words and bracket ―as in the ANNEXURE]‖, the words ―, pre-packaged and labelled‖ shall be substituted; (vi) against S. No. 26, in column (3), for the portion beginning with the words ―put up in‖ and ending with the words ―as in the ANNEXURE‖, the words ―pre-packaged and labelled‖ shall be substituted; (vii) against S. No. 30, in column (3), for the portion beginning with the words ―put up in‖ and ending with the words ―as in the ANNEXURE‖, the words ―, pre-packaged and labelled‖ shall be substituted; (viii) against S. Nos. 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the portion beginning with the words ―put up in‖ and ending with the words and bracket ―as in the ANNEXURE]‖, the words ―, pre-packaged and labelled‖ shall be substituted; (ix) after S. No. 91 and the entries relating thereto, following S. No. and entries shall be inserted, namely: — ―91A 1701 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and or labelled;Khandsari Sugar, pre-packaged and labelled‖; 17028 DELHI GAZETTE : EXTRAORDINARY PART IV] (x) after S. No. 98 and the entries relating thereto, following S. No. and entries shall be inserted, namely: - ―98A 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled‖; (xi) against S. No. 101A, in column (3), for the portion beginning with the words ―other than those put up in‖ and ending with the words and bracket ―as in the ANNEXURE]‖, the words ―, other than those pre- packaged and labelled‖ shall be substituted; (xii) S. No. 163 and the entries relating thereto shall be omitted; (xiii) after S. No. 181A and the entries relating thereto, following S. No. and entries shall be inserted, namely: — ―181B 3006 Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes‖; (xiv) against S. No. 182, in column (3), for the words ―put up in unit containers and bearing a brand name‖, the words ―, pre-packaged and labelled.‖ shall be substituted; (xv) S. Nos. 197A, 197B, 197C, 197D and 197E and entries relating thereto shall be omitted; (xvi) against S. No. 215, in column (3), for the words ―put up in unit container and bearing a brand name‖, the words ―, pre-packaged and labelled‖ shall be substituted; (xvii) S. Nos. 230, 232, 233, 234A and 234C and entries relating thereto shall be omitted; (xviii) after S. No. 255 and entries relating thereto, the following S. No. and entries shall be inserted, namely: — ―255A 9021 Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids]‖; (xix) after S. No. 264 and entries relating thereto, in List No. 3, in item (B), the sub-item (1) and the entries relating thereto shall be omitted; C. in Schedule II – 6%,— (i) against S. No. 16, in column (3), after the word ―guavas‖, the words and brackets ―, mangoes (other than mangoes sliced, dried)‖ shall be inserted; (ii) against S. No. 41A, in column (3), for the portion beginning with the words ―put up in‖ and ending with the words and bracket ―in the ANNEXURE]‖, the words ―, pre-packaged and labelled‖ shall be substituted; (iii) against S. No. 46, in column (3), for the portion beginning with the words ―put up in‖ and ending with the words and bracket ―in the ANNEXURE]‖, the words ―, pre-packaged and labelled‖ shall be substituted; (iv) against S. No. 65, in column (3), after the word ―contraceptives‖, the words ―and Ostomy appliances‖ shall be inserted; (v) S. No.70 and the entries relating thereto shall be omitted; (vi) after S. No. 85A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: — ―85B 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114[PART IV DELHI GAZETTE : EXTRAORDINARY 9 85C 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 85D 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 85E 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 85F 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour‖; (vii) S. No.120 and the entries relating thereto shall be omitted; (viii) after S. No. 125 and the entries relating thereto, the following S. No. and entries shall be inserted, namely :- ―125A 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed‖; (ix) against S. No. 176B, for the entry in column (3), the entry ―Fly ash bricks; Fly ash aggregates; Fly ash blocks‖ shall be substituted; (x) S. No. 187, 188, 189, 192 and 193 and the entries relating thereto shall be omitted; (xi) after S. No. 194 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - ―194A 8419 12 Solar water heater and system‖; (xii) S. No. 195 and the entries relating thereto shall be omitted; (xiii) against S. No. 197, in column (3), for the words and figures ―machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts [8433 90 00]‖, the words ―parts thereof‖ shall be substituted; (xiv) S. Nos. 198, 205, 217, 221, 226 and 227 and the entries relating thereto shall be omitted; D. in Schedule III – 9%, - (i) against S. No. 30A, for the entry in column (3), the entry ―Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars‖ shall be substituted; (ii) after S. No. 54B and entries relating thereto, the following S. No. and entries shall be inserted, namely: — ―54C 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink‖; (iii) against S. No. 148, in column (3), the brackets and words ―[Other than aseptic packaging paper]‖ shall be omitted; (iv) against S. No. 157B, in column (3), after the word and bracket ―Scrips)‖, the figures and words ―; Cheques, loose or in book form‖ shall be inserted; (v) against S. No. 182D, in column (3), for the brackets, words and figures ―[other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content]‖, the brackets and words ―[other than Fly ash bricks; Fly ash aggregates; Fly ash blocks]‖ shall be substituted; (vi) S. No. 301A shall be re-numbered as S. No. 301AA, and before S. No. 301AA as so re-numbered, the following S. No. and entries shall be inserted, namely: — ―301A 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor‖;10 DELHI GAZETTE : EXTRAORDINARY PART IV] (vii) against S. No. 302A, in column (3), the brackets and words ―[other than paper knives, pencil sharpeners and blades therefor]‖ shall be omitted; (viii) after S. No. 302A and entries relating thereto, the following S. No. and entries shall be inserted, namely: — ―302B 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware‖; (ix) against S. No. 317A, for the entry in column (3), the entry ―(a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps‖ shall be substituted; (x) after S. No. 317B and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— ―317C 8414 20 10 Bicycle pumps 317D 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps‖; (xi) after S. No. 328 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - ―328A 8433 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00] 328B 8434 Milking machines and dairy machinery‖; (xii) after S. No. 329 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— ―329A 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof‖; (xiii) after S. No. 371 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - ―371A 84 or E-waste 85 Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer‖; (xiv) against S. No. 376AC, in column (3), the brackets and words ―[other than wet grinder consisting of stone as a grinder]‖ shall be omitted; (xv) against S. No. 390, in column (3), the brackets, words and letters ―[other than Light-Emitting Diode (LED) Light Sources]‖ shall be omitted; (xvi) after S. No. 406 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— ―406A 8807 Parts of goods of heading 8801‖; (xvii) against S. No. 413, for the entry in column (3), the entry ―Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter‖ shall be substituted;[PART IV DELHI GAZETTE : EXTRAORDINARY 11 (xviii) against S. No. 438A, in column (3), the letters, words, and brackets ―LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)‖ shall be omitted; E. in Schedule VI – 0.125%, (i) against S. No. 1, for the entry in column (3), the entry ―Rough diamonds or simply sawn diamonds, industrial or non-industrial" shall be substituted; (ii) against S. No. 3, for the entry in column (3), the entry ―Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped" shall be substituted; F. after Schedule VI and before Explanation, following entries shall be inserted, namely: — "Schedule VII – 0.75% S.No. Chapter / Heading / Sub- Description of Goods heading / Tariff item (1) (2) (3) 1. 7102 Goods other than those specified against S. No. 1 in Schedule VI 2. 7104 Goods other than those specified against S. No. 3 in Schedule VI"; G. after the Schedule VII, in the Explanation, for clause (ii) and the entries relating thereto, the following clause shall be substituted, namely:— ‗(ii) The expression ‗pre-packaged and labelled‘ means a ‗pre-packaged commodity‘ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.‘. 2. This notification shall come into force on the 18thday of July, 2022. Note:— The principal notification No.1/2017-State Tax (Rate), dated the 30thJune, 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, and was last amended by notification No. 01/2022 – State Tax (Rate) dated the 27th June, 2022 published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (8)/Fin(Exp-I)/2022-23/DS-I/539, dated the 27th June, 2022. By Order and in the Name of Lt. Governor of National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy.-I (Finance) 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.

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