Delhi Sets SGST Rates: Schedules I-VI Range from 0.125% to 14% on Intra-State Goods from July 1, 2017.
The notification issued by the Finance (Revenue-1) Department of Delhi, effective from July 1, 2017, establishes the State Goods and Services Tax (SGST) rates for various goods within Delhi. The tax rates are categorized by schedules: Schedule I imposes a 2.5% tax on specified goods, Schedule II sets a 6% tax, Schedule III levies a 9% tax, Schedule IV imposes a 14% tax, Schedule V sets a 1.5% tax, and Schedule VI imposes a 0.125% tax. The notification specifies that these rates apply to intra-State supplies, with goods identified by their tariff item, sub-heading, heading, or chapter as per the Customs Tariff Act, 1975.
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