Seeks to amend notification No. 7/2019 - State Tax (Rate), dated the 22nd October, 2019 by amending the entry related to cement - 24/2019- State Tax (Rate) - Delhi SGST
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GST rate amendment for cement substitutes the entry for the customs tariff chapter, altering state tax treatment accordingly. Substitutes the entry at serial number 2, column (2) in the State Tax (Rate) notification No. 07/2019 by replacing it with the entry: 'Cement filling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).' The amendment is made under the power of sub section (4) of section 9 of the Delhi Goods and Services Tax Act, 2017 and is effective from the 1st day of October, 2019.
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GST rate amendment for cement substitutes the entry for the customs tariff chapter, altering state tax treatment accordingly.
Substitutes the entry at serial number 2, column (2) in the State Tax (Rate) notification No. 07/2019 by replacing it with the entry: "Cement filling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)." The amendment is made under the power of sub section (4) of section 9 of the Delhi Goods and Services Tax Act, 2017 and is effective from the 1st day of October, 2019.
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