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Core Purpose

Notification amending the Schedule to Delhi Government's Notification No. 02/2017-State Tax (Rate) under section 11(1) of the Delhi Goods and Services Tax Act, 2017 to insert a new GST entry for millet flour food preparations.

Detailed Summary

By Notification No. 18/2023-State Tax (Rate) dated 7th March 2024 (F.3(27)/Fin.(Exp-I)/2023-24/DS-I/208), issued in exercise of powers under sub-section (1) of section 11 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, further amended the Government's Notification No. 02/2017-State Tax (Rate) dated 30th June 2017 (F.3(15)/Fin(Rev-I)/2017-18/DS-VI/374), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i); in the Schedule to that notification, after S.No. 94, a new entry S.No. 94A was inserted covering "Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labeled" (Chapter 1901); the amendment takes effect from 20th October 2023; the notification also records that the principal notification No. 02/2017-State Tax (Rate) was last amended by Notification No. 04/2023-State Tax (Rate) dated 25th May 2023 (F.3(45)/Fin(Exp-I)/2022-23/DS-I/447); the notification was issued by order of the Lieutenant Governor and signed by Ravinder Kumar, Deputy Secretary (Expenditure-I).

Full Text

1702 DG/202 4 (1) रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L. -33002/99 EXTRAORDINARY PUBLISHED BY AUTHORITY PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj foÙk ¼O;;& I½ foHkkx vf/klwpuk la[;k& 18@2023&jkT; dj ¼nj½ fnYyh] 7 ekpZ] 2024 la-Qk-03¼27½@foÙk¼O;;& I½@2023&24@Mh,l& I@208.— fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 11 dh mi /kkjk ¼1½ ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT; ljdkj bl ckr ls larq"V gksrs gq, fd ,slk djuk tufgr esa vko';d gS] ifj"kn dh flQkfj'kksa ds vk/kkj ij] एतद्वारा] bl dh vf/klwpuk la[;k 2@2017& jkT; dj ¼nj½] ftls la -Qk- 3¼15½@foÙk¼jktLo& I½@2017&18@Mh,l& VI@374] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV] [kM 3] mi [kaM ¼i½ esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kks/ku d jrh gS] ;Fkk %& mä vf/klwpuk esa] vuqlwph esa] Øe la[;k 94 vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr] fuEufyf[kr Øe la[;k vkSj çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr %& ¼1½ ¼2½ ¼3½ **94d Jh vUu ds vkVs dh [kk| rS;kjh] ikmMj ds :i esa] ftlesa otu ds vuqlkj de ls de 70 % Jh vUu 'kkfey gks] ftUgs çh&isdsTM vkSj yscy fd;k x;k gks ls fHkUu^^ A No. 87] DELHI, FRIDA Y, MARCH 8 2024 /PHALGUNA 18, 1945 [N. C. T. D. No. 461 GOVERNMENT OF INDIA SG-DL-E-11032024-252834 2 DELHI GAZETTE : EXTRAORDINARY PART IV] 2- ;g vf/klwpuk 20 väwcj] 2023 ls ykxw gksxhA uksV % ewy vf/klwpuk dks fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV] esa vf/klwpuk la[;k 2@2017 jkT; dj ¼nj½] ftls la -Qk 3¼15½@foÙk¼jktLo& I½@2017&18@Mh,l& VI@374] fnukad 30 twu] 2017 fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV ds rgr çdkf'kr fd;k x;k Fkk] vkSj blesa vafre ckj vf/klwpuk la[;k 04@2023 jkT; dj ¼nj½ ftls la -Qk- 3¼45½@foÙk¼jktLo& I½@2022&23@Mh,l& I/447] fnukad 25 ebZ 202 3 ds rgr] fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV] [kM 3] mi [kaM ¼i½ esa çdkf'kr fd;k x;k Fkk] ds }kjk la'kks/ku fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij jfoUnz dqekj ] mi lfpo ¼O;;& I½ GOVERNMENT OF NATI ONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE -I) DEPARTMENT NOTIFICATION No. 18/2023 -State Tax (Rate) Delhi, 7th March, 2024 No. F.3 (27 )/Fin.(Exp -I)/2023 -24/DS -I-/208.—In exercise of the powers conferred by sub - section (1) of section 11 of the De lhi 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 furt her 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, in the Schedule, after S.No.94 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: - (1) (2) (3) “94A. 1901 Food preparation of millet flour, in powder form, containing at least 70% mi llets by weight, other than pre -packaged and labeled. ” 2. This notification shall come into force with effect from the 20th day of October, 2023. Note: - The principal notification No.2/2017 -State Tax (Rate), was published in the Gazette of Delhi, Extrao rdinary, 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 by notification No. 04/2023 –State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub - section (i), vide number F.3 (45)/Fin(Exp - I)/2022 -23/DS -I/447, dated 25th May, 2023. 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 Publicatio ns, Delhi -110054.

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