8460 DG/2022
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
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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
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दिल्ली, िजनवार, दिसम् बर 17, 2022/अग्रहायण 26, 1944
[रा.रा.रा.क्षे.दि. सं. 405
No. 537]
DELHI, STURDAY, DECEMBER 17, 2022/AGRAHAYANA 26, 1944
[N. C. T. D. No. 405
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-19122022-241212
SG-DL-E-19122022-241212
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th November, 2022
No. 09/2022-State Tax (Rate)
F. No. 3 (30)/Fin.(Exp-I)/2022-23/DS-I/897.—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 (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 this Government issued vide Notification No. 5/2017-State Tax (Rate), dated
the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-
18/DS-VI/371, dated the 30th June, 2017 namely :-
In the said notification,
(i) in the opening paragraph, in the proviso, in clause (i), for the words and figure “serial numbers 1”, the words,
figure and letters “serial numbers 1AA” shall be substituted;
(ii) in the TABLE, S. No. 1 shall be re-numbered as S. No. 1AA, and before S. No. 1AA as so re-numbered, the
following serial numbers and entries shall be inserted, namely:-
(1)
(2)
(3)
“1A.
1507
Soya-bean oil and its fractions, whether or not refined, but not chemically modified
1B.
1508
Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
1C.
1509
Olive oil and its fractions, whether or not refined, but not chemically modified.
1D.
1510
Other oils and their fractions, obtained solely from olives, whether or not refined, but not
chemically modified, including blends of these oils or fractions with oils or fractions of
heading 1509
1E.
1511
Palm oil and its fractions, whether or not refined, but not chemically modified.
1F.
1512
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but
not chemically modified.
1G.
1513
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but
not chemically modified.
1H.
1514
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically
modified.
1I.
1515
Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions,
whether or not refined, but not chemically modified.
1J.
1516
Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-
esterified or elaidinised, whether or not refined, but not further prepared.
1K.
1517
Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different
vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions
of heading 1516
1L.
1518
Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown,
polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding
those of heading 1516
1M.
2701
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
1N.
2702
Lignite, whether or not agglomerated, excluding jet
1O.
2703
Peat (including peat litter), whether or not agglomerated”
2.
This notification shall come into force on the 18thday of July, 2022.
Note:- The principal notification No.5/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of
Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/371, dated the 30th June, 2017,
and was last amended by notification No. 20/2018 – State Tax (Rate) dated the 2nd September, 2019 published
in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (11)/Fin(Rev-I)/2019-20/DS-VI/377, dated
the 2nd September, 2019.
By Order And In The Name of The
Lt. Governor of the 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. MANOJ KUMAR
VERMA
Digitally signed by MANOJ
KUMAR VERMA
Date: 2022.12.19 14:39:25 +05'30'