State tax exemption for specified intra State supplies under Delhi GST removes tax on listed essential and agricultural goods. The Lieutenant Governor, under section 11(1) of the Delhi Goods and Services Tax Act, 2017, exempts from the whole of the State tax leviable under section 9 intra State supplies of goods specified in the appended Schedule (by tariff item, sub heading, heading or Chapter), subject to definitions limiting scope for 'pre packaged and labelled' goods and 'unit container,' application of Customs Tariff interpretive rules, and other stated conditions; the notification supersedes the 2017 notification and takes effect from 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
State tax exemption for specified intra State supplies under Delhi GST removes tax on listed essential and agricultural goods.
The Lieutenant Governor, under section 11(1) of the Delhi Goods and Services Tax Act, 2017, exempts from the whole of the State tax leviable under section 9 intra State supplies of goods specified in the appended Schedule (by tariff item, sub heading, heading or Chapter), subject to definitions limiting scope for "pre packaged and labelled" goods and "unit container," application of Customs Tariff interpretive rules, and other stated conditions; the notification supersedes the 2017 notification and takes effect from 22 September 2025.
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