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रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
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एस.जी.-डी.एल.-अ.-12102024-257818
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SG-DL-E-12102024-257818
असाधारण
EXTRAORDINARY
प्राजधकार स े प्रकाजित
PUBLISHED BY AUTHORITY
स.ं 251] दिल्ली, बृहस्ट्पजतवार, अक्त बू र 10, 2024/आजव न 18, 1946 [रा.रा.रा.क्ष.ेदि. स.ं 213
No. 251] DELHI, THURSDAY, OCTOBER 10, 2024/ASVINA 18, 1946 [N. C. T. D. No. 213
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 10th October, 2024
No. 03/2024-State Tax (Rate)
No. F. 3 (13)/Fin.(Exp-I)/2024-25/DS-I/866.—In exercise of the powers conferred by sub-section (1) of
section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital
Territory of Delhi, being satisfied that it is necessary in the public interest so to do, on the recommendations of the
Council, hereby makes the following further amendments in the Government’s Notification No.02/2017-State Tax
(Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide
number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/374, dated 30th June, 2017 namely.
In the said notification, after the Schedule, in the Explanation, in clause (ii), after the entries relating thereto,
the following proviso shall be inserted, namely:-
“Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules
made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of
commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made
within the scope of expression ‘pre-packaged and labelled’.”.
2. This notification shall come into force on the 15th day of July, 2024.
Note : The principal notification No.2/2017-State Tax (Rate), was published in the Gazette of Delhi, Extraordinary,
Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/374, dated 30th June,
2017, and was last amended vide notification No. 18/2023-State Tax (Rate), published in the Gazette of Delhi,
Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (27)/Fin(Exp-I)/2023-24/DS-I/208,
dated 07th March, 2024.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. (Exp-I)
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.