The Finance Department, Delhi on November 17, 2022, issued a notification to amend Notification No. 1/2017-State Tax (Rate) dated June 30, 2017, which states “Rate of the State tax of certain goods” under the Delhi Goods and Services Tax Act, 2017.
The following amendments have been made namely: -
• In Schedule I - 2.5%, there are amendments made against certain entries in relation to pre-packaged and labeled, and new entries 9A, 91A, 98A,181B, and 255A have been inserted.
• In Schedule II – 6%, new entries 85B, 85C, 85D, 85E, and 85F in relation to leather has been inserted.
• In Schedule III – 9%, there have been amendments in notification in relation to tar and paint. Entries relating to cutlery have been inserted.
• In Schedule VI – 0.125%, There have been amendments to entries relating to precious stones.
• Schedule VII – 0.75%, has been inserted
This has come into effect from July 18, 2022
Refer to the given Notification for further amendments on the same
[Notification No. 06/2022-State Tax (Rate)]
