Full Text
REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-03122025-268181
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 365] DELHI, MONDAY, DECEMBER 1, 2025/ AGRAHAYANA 10, 1947 [N. C. T. D. No. 352
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 1st December, 2025
No. 14/2025-State Tax
F.No. 3 (37)/Fin.(Exp-I)/2025-26/DS-I/1155.— In exercise of the powers conferred by sub-section
(6) of section 54 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of
National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the following
category of registered persons who shall not be allowed refund on provisional basis under the said Act,
namely, -
(a) Any person, who has not undergone Aadhaar authentication under rule 10B of the Delhi Goods
and Services Tax Rules, 2017;
(b) Any person, who is engaged in the supply of the goods bearing description specified in column
(3), falling under Chapter or heading or sub-heading or tariff item specified in column (2), of the
Table below:
Table
+-------+----------------------------------+-----------------------------------------+
| S. No.| Chapter/ | Description of Goods |
| | Heading/Sub- | |
| | heading/ Tariff | |
| | item | |
+=======+==================================+=========================================+
| (1) | (2) | (3) |
+-------+----------------------------------+-----------------------------------------+
| 1. | 0802 80 | Areca nuts |
| 2. | 2106 90 20 | Pan masala |
| 3. | 24 | Tobacco and manufactured tobacco substitutes|
| 4. | 3301 | Essential oils |
+-------+----------------------------------+-----------------------------------------+
Explanation:
(i) In this notification, “tariff item”, “heading”, “sub-heading" and "Chapter" shall mean
respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975);
(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of
1975), including the Section and Chapter Notes and the General Explanatory Notes of the First
Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of October, 2025.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANGEJ SINGH, Dy. Secy.(Fin.)
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