State GST rates notified with multiple rate slabs for intra State supply of goods across specified schedules. Notification under the Delhi GST Act, 2017 supersedes the earlier 2017 rate notification and notifies State tax rates to be levied on intra State supplies of goods by reference to seven appended Schedules. Each Schedule specifies tariff items and descriptive entries identifying goods to which the corresponding rate applies; the notification adopts interpretation rules of the Customs Tariff First Schedule and cross references GST definitions and specific explanatory provisions governing composite supplies, promoter supplies, and category specific conditions. It takes effect on the stated date of issuance.
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Provisions expressly mentioned in the judgment/order text.
State GST rates notified with multiple rate slabs for intra State supply of goods across specified schedules.
Notification under the Delhi GST Act, 2017 supersedes the earlier 2017 rate notification and notifies State tax rates to be levied on intra State supplies of goods by reference to seven appended Schedules. Each Schedule specifies tariff items and descriptive entries identifying goods to which the corresponding rate applies; the notification adopts interpretation rules of the Customs Tariff First Schedule and cross references GST definitions and specific explanatory provisions governing composite supplies, promoter supplies, and category specific conditions. It takes effect on the stated date of issuance.
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