This notification shall come into force on the 1st day of April, 2022. In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby exempts the intrastate supplies of goods, the description of which is specified in column (3) of the table, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table, from so much of the state tax liveable thereon under section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in column (5) of the said table, refer attachment for further details.