State tax rates under Delhi GST notified for goods by tariff schedules, applying to intra State supplies from July. Notification under the Delhi GST Act formally notifies distinct State tax rate bands to be levied on intra State supplies of goods by reference to six appended Schedules. Each Schedule lists tariff items, headings or chapters and descriptions of goods to determine the applicable State tax band. The notification defines key terms including 'unit container', 'brand name' and 'registered brand name', and directs that rules for interpretation of the First Schedule to the Customs Tariff Act shall apply to interpretation of this notification. The notification takes effect from the commencement date stated therein.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State tax rates under Delhi GST notified for goods by tariff schedules, applying to intra State supplies from July.
Notification under the Delhi GST Act formally notifies distinct State tax rate bands to be levied on intra State supplies of goods by reference to six appended Schedules. Each Schedule lists tariff items, headings or chapters and descriptions of goods to determine the applicable State tax band. The notification defines key terms including "unit container", "brand name" and "registered brand name", and directs that rules for interpretation of the First Schedule to the Customs Tariff Act shall apply to interpretation of this notification. The notification takes effect from the commencement date stated therein.
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