8459 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
I
अजधसूचना
दिल् ली, 17 नवम्बर, 2022
la[;k& 07@2022&jkT; dj ¼nj½
I
I
.—fnYyh
eky
,oa
lsokdj
vf/kfu;e] 2017 ¼2017 dk 03½] dh /kkjk 11 dh mi /kkjk ¼1½ ds rgr çnfÙk '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] ,rn}kjk] bl ljdkj dh
vf/klwpuk la[;kk 2@2017&jkT; dj ¼nj½] fnukad 30 twu] 2017] ftls la-Qk- 03¼15½@foÙk
¼jktLo&I½@2017&18@ Mh,l&VI@374] fnukad 30 twu] 2017] ds rgr fnYyh ds jkti=] vlk/kkj.k] ds
Hkkx& IV esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEusfyf[kr la'kks/ku djrs gSa] ;Fkk% &
¼d½ vuqlwph esa] &
¼i½ Øe la[;k 9 vkSj 22 ds le{k] d‚ye ¼3½ esa ÞftUgs fdlh ;wfuV daVsujß 'kCnksa] ls çkjaHk gksus
okys vkSj ÞifjR;kx dj fn;k x;k gks]ß ls var gksus okys 'kCnksa ds LFkku ij ÞftUgs çh&isdsTM vkSj
yscy fd;k x;k gksß 'kCnksa dks çfrLFkkfir fd;k tk,xk(
सं. 536]
दिल्ली, िजनवार, दिसम् बर 17, 2022/अग्रहायण 26, 1944
[रा.रा.रा.क्षे.दि. सं. 404
No. 536]
DELHI, SATURDAY, DECEMBER 17, 2022/AGRAHAYANA 26, 1944 [N. C. T. D. No. 404
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-19122022-241218
SG-DL-E-19122022-241218
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼ii½ Øe la[;k 26 ds le{k] d‚ye ¼3½ dh çfof"V ds LFkku ij çfof"V Þngh] yLlh] NkN] muls
fHkUu] ftUgs çh&isdsTM vkSj yscy fd;k x;k gksß dks çfrLFkfk~ir fd;k tk,xk(
¼iii½ Øe la[;k 27] 29] 30[k] 45] 46d ds le{k] d‚ye ¼3½ esa] ÞftUgs fdlh ;wfuV daVsujß 'kCnksa]
ls çkjaHk gksus okys vkSj ÞifjR;kx dj fn;k x;k gks]ß ls var gksus okys 'kCnksa~ ds LFkku ij ÞftUgs
çh&isdsTM vkSj yscy fd;k x;k gksß 'kCnksa dks çfrLFkkfir fd;k tk,xk(
¼iv½ Øe la[;k Þ46[k ds le{k] d‚ye ¼3½ esa ÞftUgs fdlh ;wfuV daVsujß 'kCnksa ls çkjaHk gksus
okys vkSj ÞifjR;kx dj fn;k x;k gks]ß ls var gksus okys 'kCnksak ds LFkku ij ÞftUgs çh&isdsTM vkSj
yscy fd;k x;k gksß 'kCnksa dks çfrLFkkfir fd;k tk,xk(
¼v½ Øe la[;k 65] 66] 67] 68] 69] 70] 71] 72] 73] 74 vkSj 75 ds le{k] d‚ye ¼3½ esa] ÞftUgs
fdlh ;wfuV daVsujß 'kCnksa ls çkjaHk gksus okys vkSj ÞifjR;kx dj fn;k x;k gks]ß ls var gksus okys
'kCnksa ds LFkku ij ÞftUgs çh&isdsTM vkSj yscy fd;k x;k gksß 'kCnksa dks çfrLFkkfir fd;k tk,xk(
¼vi½ Øe la[; 77 vkSj 78 ds le{k] d‚ye ¼3½ esa] ÞftUgs fdlh ;wfuV daVsujß 'kCnksa ls çkjaHk gksus okys
vkSj ÞifjR;kx dj fn;k x;k gks]ß ls var gksus okys 'kCnksa ds LFkku ij ÞftUgs çh&isdsTM vkSj yscy
fd;k x;k gksß 'kCnksa dks çfrLFkkfir fd;k tk,xk(
¼vii½ Øe la[;k 94 ds le{k] d‚ye ¼3½ dh çfof"V ds LFkku ij çfof"V
Þ¼i½ lHkh çdkj ds xqM] ftlesa xUus ls çkIr gksus okys xqM ¼lkekU; xqM½] iyesjk xqM Hkh vkrs gSa
muls fHkUu] ftUgs çh&isdsTM vkSj yscy fd;k x;k gks(
¼ii½ [kkaMlkjh phuh muls fHkUu] ftUgs çh&isdsTMks vkSj yscy fd;k x;k gksß dks çfrLFkkfir
fd;k tk,xk(
¼viii½ Øe la[;k 95 ds le{k] d‚ye ¼3½ esa] 'kCn ÞeqdhZ ds uke ls Kkr gSß ds i'pkr 'kCn Þmuls fHkUu]
ftUgs çh&isdsTM vkSj yscy fd;k x;k gksß dks çfrLFkkfir fd;k tk,xk(
¼ix½ Øe la[;k 97d ds le{k] d‚ye ¼3½ esa] Þ;wfuV daVsujß 'kCnksa ls çkjaHk gksus okys vkSj ÞifjR;kx
dj fn;k x;k gks]ß ls var gksus okys 'kCnksa ds LFkku ij Þmuls fHkUu] ftUgs çh&isdsTM vkSj yscy
fd;k x;k gksß 'kCnksa dks çfrLFkfk~ir fd;k tk,xk(
¼x½ Øe la[;kk 99 ds le{k] d‚ye ¼3½ esa] 'kCn Þ'kq)h—rß dks fujflr fd;k tk,xk(
¼xi½ Øe la[;kk 108 ds le{k] d‚ye ¼3½ esa ÞftUgs fdlh ;wfuV daVsujß 'kCnksa ls çkjaHk gksus okys vkSj
ÞifjR;kx dj fn;k x;k gks]ß ls var gksus okys 'kCnksa ds LFkku ij ÞftUgs çh&isdsTM vkSj yscy
fd;k x;k gksß 'kCnksa dks çfrLFkkfir fd;k tk,xk(
¼xiii½ Øe la[;k 118 vkSj 122 rFkk mlls lacaf/kr çfof"V;ksa dks fujflr fd;k tk,xk(
¼xiv½ Øe la[;k 132d ds le{k] d‚ye ¼3½ esa ]Þtks ;wfuV daVsujß 'kCnksal ls çkjaHk gksus okys vkSj
ÞifjR;kx dj fn;k x;k gks]ß ls var gksus okys 'kCnksa ds LFkku ij ÞftUgs çh&isdsTM vkSj yscy
fd;k x;k gksß 'kCnksa dks çfrLFkkafir fd;k tk,xk(
¼xv½ Øe la[;k 141 vkSj mlls lacaf/kr çfof"V;ksa dks fujflr fd;k tk,xk(
¼[k½ vuqlwph ds i'pkr] Li"Vhdj.k esa] [kaM ¼ii½ds LFkku ij] fuEufyf[kr [kaM dks çfrLFkkfir fd;k tk,xk]
;Fkk%&
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vf/kfu;e] 2009 ¼2010 dk 1½ dh /kkjk 2 ds mi/kkjk ¼1½ esa 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/kkuksa ds vuqlj.k esa fd;s x, iSdst
ftlesa eky igys ls iSd fd;k x;k gS ;k ml ij lqjf{kr :i ls yscy fpidk gqvk gSAß
2- ;g vf/klwpuk 18 tqykbZ] 2022 ls ykxw gksxh A
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
ç/kku vf/klwpuk la[;k 2@2017&jkT; dj ¼nj½] fnukad 30] twu] 2017 dks la-Qk-
03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@374] fnukad 30 twu] 2017] ds rgr fnYyh ds
jkti=] vlk/kkj.k] ds Hkkx& IV esa çdkf'kr fd;k x;k Fkk vkSj blesa vafre ckj vf/klwpuk la[;k
19@2021&jkT; dj ¼nj½] fnukad 22] ekpZ 2022] ftls la-Qk- 03¼165½@foÙk¼O;;&I½@
2021&22@Mh,l&I@197] fnukad 22] ekpZ 2022] ds rgr fnYyh ds jkti=] vlk/kkj.k Hkkx&IV] esa
çdkf'kr fd;k x;k Fkk] ds }kjk la'kks/ku fd;k x;k gS A
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
jfoUnz dqekj] mi lfpo& I ¼ foÙk ½
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th November, 2022
No. 07/2022-State Tax (Rate)
No. F. 3 (29)/Fin.(Exp-I)/2022-23/DS-I/896.—In exercise of the powers conferred by sub-section (1) of
section 11 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.2/2017-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/374,
dated the 30th June, 2017, namely:-
In the said notification,
(A) in the Schedule, -
(i)
against S. Nos. 9 and 22, in column (3), for the portion beginning with the words “other than those
put up in” and ending with the words “conditions as in the ANNEXURE I]”, the words “, other than
pre-packaged and labelled” shall be substituted;
(ii)
against S. No. 26, for the entry in column (3), the entry “Curd, Lassi, Butter milk, other than pre-
packaged and labelled” shall be substituted;
(iii)
against S. Nos. 27,29, 30B, 45, 46A, in column (3), for the portion beginning with the words “other
than those put up in” and ending with the words “conditions as in the ANNEXURE I]”, the words “,
other than pre-packaged and labelled” shall be substituted;
(iv)
against S. No. 46B, in column (3), for the portion beginning with the words “[other than those” and
ending with the words “conditions as in the ANNEXURE I]”, the words “, other than pre-packaged
and labelled” shall be substituted;
(v)
against S. Nos. 65, 66, 67, 68, 69, 70, 71,72, 73, 74 and 75, in column (3), for the portion beginning
with “[other than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words
“, other than pre-packaged and labelled” shall be substituted;
(vi)
against S. Nos. 77 and 78, in column (3), for the portion beginning with the words “[other than those”
and ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than pre-
packaged and labelled” shall be substituted;
(vii)
against S. No. 94, for the entry in column (3), the entry “(i)Jaggery of all types including Cane
Jaggery (gur), Palmyra Jaggery,other than pre-packaged and labelled.;
(ii) Khandsari Sugar,other than pre-packaged and labelled” shall be substituted;
(viii) against S. No. 95, in column (3), after the word “Murki”, the words and symbols “, other than pre-
packaged and labelled” shall be inserted;
(ix)
against S. No. 97A, in column (3), for the portion beginning with the words “other than those put up”
and ending with the words “as specified in the ANNEXURE I]”, the words “, other than pre-packaged
and labelled” shall be substituted;
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(x)
against S. No. 99, in column (3), the word “purified, ” shall be omitted;
(xi)
against S. No. 108, in column (3), for the portion beginning with the words “[other than those” and
ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than pre-packaged
and labelled” shall be substituted;
(xiii) S. Nos. 118 and 122 and the entries relating thereto shall be omitted;
(xiv)
against S. No. 132A, in column (3), for the portion beginning with the words “other than those put
up” and ending with the words “as in the ANNEXURE I]”, the words “, other than pre-packaged and
labelled” shall be substituted;
(xv)
S. No. 141 and the entries relating thereto shall be omitted;
(B)
after the Schedule, in the Explanation, for clause (ii), the following clause shall be substituted, namely:-
“(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clauses
(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 there under.”.
2.
This notification shall come into force on the 18th day of July, 2022.
Note:-
The principal notification No.2/2017-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/374, dated the 30th
June, 2017, and was last amended vide notification No. 19/2021-State Tax (Rate) dated the 22nd March,
2022 published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (165)/Fin(Exp-I)/2021-
22/DS-I/197, dated 22nd March, 2022.
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 16:01:47 +05'30'