Government of The National Capital Territory of Delhi Finance Department

AMENDMENT

Issue Date: 02 July 2025 Published: 03 July 2025

Gazette ID: SG-DL-E-03072025-264346 Download PDF

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Core Purpose

The Lieutenant Governor of National Capital Territory of Delhi amends notification No. 5/2017-State Tax, dated 22nd June, 2017, under sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017.

Detailed Summary

Notification No. 24/2024-State Tax, issued by the Finance (Expenditure-I) Department of the Government of the National Capital Territory of Delhi on June 30, 2025, introduces amendments to notification No. 5/2017-State Tax, dated June 22, 2017. These amendments are made by the Lieutenant Governor of the National Capital Territory of Delhi, acting on the recommendations of the Council, exercising powers conferred by sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017). The amendment involves the insertion of a proviso after the opening paragraph of the principal notification. This proviso stipulates that the provisions of notification No. 5/2017-State Tax shall not apply to any person engaged in the supply of metal scrap, specifically defined as items falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975). This amending notification is effective from October 10, 2024. The principal notification, No. 5/2017-State Tax, was originally published in the Gazette of NCT of Delhi, Extraordinary, Part IV, vide number F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/340 dated 22-06-2017.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-03072025-264346 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 195] DELHI, WEDNESDAY, JULY 2, 2025/ASHADHA 11, 1947 [N. C. T. D. No. 114 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 30th June, 2025 No. 24/2024-State Tax F. No. 3 (10)/Fin.(Exp-I)/2025-26/DS-I/594.—In exercise of the powers conferred by sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of National Capital Territory of Delhi No. 5/2017-State Tax, dated the 22nd June, 2017 published in the Gazette of NCT of Delhi, Extraordinary, Part IV, vide number F.3(10)/Fin.(Rev-I)/2017- 18/DS-VI/340 dated 22-06-2017, namely:- In the said notification, after the opening paragraph, the following proviso shall be inserted, namely :- "Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).". 2. This notification shall come into force with effect from the 10th day of October,2024. Note:- The principal notification No. 5/2017-State Tax was published in the Gazette of NCT of Delhi, Extraordinary, Part IV, vide number F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/340 dated 22-06-2017, By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Jt. Secy. (Fin.) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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