4293 DG/2022
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
xxxGIDExxx
असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
fnYyh] 27 twu] 2022
I
I
.—fnYyh eky vkSj lsok dj vf/kfu;e]
2017 ¼2017 dk 03½] dh /kkjk 11 dh mi /kkjk ¼1½ vkSj /kkjk 16 dh mi /kkjk ¼1½ ds rgr çnRr 'kfä;ksa dk ç;ksx
djrs gq,] jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,sls eky dh
var%jkT;h; iwfrZ dks] ftldk o.kZu uhps nh xbZ lkj.kh ds d‚ye ¼3½ esa fofufnZ"V gS vkSj tks mä lkj.kh ds d‚ye
¼2½ dh rRlEcU/kh çfof"V esa ;FkkfofufnZ"V VSfjQ en] mi 'kh"kZ] 'kh"kZ ;k v/;k; ds varxZr vkrk gS] iwoksZä lkj.kh
ds d‚ye ¼5½ dh rRlEcU/kh çfof"V esa ;Fkk fofufnZ"V bl vf/klwpuk ds mikca/k esa fofufnZ"V lqlaxr 'krksZ ds v/khu
jgrs gq,] fnYyh eky ,oa lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ fd /kkjk 9 ds v/khu mu ij mn~xzg.kh; mrus
jkT; dj ls NwV çnku djrs gaS] tks mä lkj.kh ds d‚ye ¼4½ esa dh rRlEcU/kh çfof"V esa fofufnZ"V nj ij
laxf.kr jde ls vf/kd gS %
सं. 341]
दिल्ली, सोमवार, िून 27, 2022/आषाढ़ 6, 1944
[रा.रा.रा.क्षे.दि. सं. 156
No. 341]
DELHI, MONDAY, JUNE 27, 2022/ASHADHA 6, 1944
[N. C. T. D. No. 156
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-28062022-236869
SG-DL-E-28062022-236869
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
,
1-
6815
¶YkkbZ ,s'k dh bZaVs ;k ¶ykbZ ,s'k ftlesa dqy feykdj
90 izfr'kr ;k blls vf/kd ¶ykbZ ,s'k gks( ¶ykbZ ,s'k
CykWDl
3%
1
2-
6901 00 10
flfydke; thok'eh vopw.kZ ;k oSlh gh flfydke;
feVVh dh bZaV
3%
1
3-
6904 10 00
fuekZ.kh bZaVs
3%
1
4-
6905 10 00
Q'kZ dh ;k Nr dh Vkbys
3%
1
¼i½ bl vf/klwpuk ds ç;kstuksa ds fy,] ^^VSfjQ en^^] ^^mi'kh"kZ^^] ^^'kh"kZ^^ vkSj ^^v/;k;^^ ls lhek 'kqYd VSfjQ
vf/kfu;e] 1975 ¼1975 dk 51½ dh igyh vuqlwph esa ;FkkfofufnZ"V Øe'k% VSfjQ en] mi'kh"kZ] 'kh"kZ vkSj v/;k;
vfHkçsr gksxkA
¼ii½ mä lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼1975 dk 51½ dh igyh vuqlwph] ftlds varxZr igyh vuqlwph ds
vuqHkkx vkSj v/;k; fVIi.k rFkk lk/kkj.k Li"Vhdj.k fVIi.k Hkh gS] ds fuoZpu ds fy, fu;e] tgka rd gks lds]
bl vf/klwpuk ds fuoZpu ds fy, ykxw gksaxsA
1
¼d½ eky dh iwfrZ esa vuU; #i ls ç;qä eky ;k lsokvksa ij çHkkfjr buiqV dj dk çR;; ugha fy;k
x;k gS ( vkSj
¼[k½ eky dh iwfrZ ds fy, ç;qä eky ;k lsok vksa ij çHkkfjr buiqV dj dk çR;; vkSj buiqV dj
çR;; ds fy, ik= vU; iwfrZ;kas dks Hkkxr% çHkkfor djus ds fy,] bl çdkj myV fn;k tkrk gS fd
ekuksa ,sls eky dh iwfrZ ,d NwV çkIr iwfrZ gS vkSj fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk
12½ dh /kkjk 17 dh mi/kkjk ¼2½ vkSj rn/khu cuk;s x, fu;e ds mica/k ykxw gksrs A
2.
;g vf/klwpuk 1 vizSy] 2022 dks ykxw gksxhA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij
eukst dqekj] milfpo& I ¼foÙk½
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 27th June, 2022
F. No. 3 (7)/Fin.(Exp-I)/2022-23/DS-I/538.—In exercise of the powers conferred by sub-section (1) of section
11 and sub-section (1) of section 16 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant
Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby exempts the intra-
state supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff
item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table, from so
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
much of the state tax leviable thereon under section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) as is
in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and
subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the
corresponding entry in column (5) of the said table:
TABLE
Sl. No.
Tariff item, sub-
heading,
heading
or
Chapter
Description
Rate
Condition
No.
(1)
(2)
(3)
(4)
(5)
1.
6815
Fly ash bricks or fly ash aggregate with 90 per cent. or more
fly ash content; Fly ash blocks
3%
1
2.
6901 00 10
Bricks of fossil meals or similar siliceous earths
3%
1
3.
6904 10 00
Building bricks
3%
1
4.
6905 10 00
Earthen or roofing tiles
3%
1
Explanation. –
(i) For the purposes of this notification, “Tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively
a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975(51 of
1975).
(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the
Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the
interpretation of this notification.
ANNEXURE
Condition
No.
Condition
1.
(a) credit of input tax charged on goods or services used exclusively in supplying such goods has not
been taken; and
(b) credit of input tax charged on goods or services used partly for supplying such goods and partly for
effecting other supplies eligible for input tax credits, is reversed as if supply of such goods is an
exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) and the rules made thereunder.
2.
This notification shall come into force on the 1st day of April, 2022.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANOJ 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. ALOK KUMAR
Digitally signed by ALOK KUMAR
Date: 2022.06.28 16:30:27 +05'30'