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REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-07102025-266730
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 297]
DELHI, TUESDAY, SEPTEMBER 30, 2025/ASVINA 8, 1947
[N. C. T. D. No. 261
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 30th September, 2025
No. 17/2023-State Tax (Rate)
No. F.3 ( 32 )/Fin.(Exp-I)/2025-26/DS-I/971.— In exercise of the powers conferred by sub-section (1) of
section 9 and sub-section (5) of section 15 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 further amendments in the Government's Notification No. 01/2017- State Tax (Rate), published in the
Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-
VI/382, dated 30th June, 2017, namely:-
In the said notification, -
(A) in Schedule I – 2.5%, -
(i) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
+-----+------+---------+
| (1) | (2) | (3) |
+-----+------+---------+
| "92A.| 1703 | Molasses"; |
+-----+------+---------+
(ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:
+-----+------+-----------------------------------------------------------------------------------+
| (1) | (2) | (3) |
+-----+------+-----------------------------------------------------------------------------------+
| "96A.| 1901 | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, |
| | | pre-packaged and labelled"; |
+-----+------+-----------------------------------------------------------------------------------+
(B) in Schedule III – 9%,
(i) against S. No. 13, in column (3), for the words and figures "of heading 1905", the words and figures
"of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by
weight, pre-packaged and labelled " shall be substituted;
(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
+-----+------------+---------------------------+
| (1) | (2) | (3) |
+-----+------------+---------------------------+
| "25A.| 2207 10 12 | Spirits for industrial use"; |
+-----+------------+---------------------------+
(C) in Schedule IV – 14%, S. No. 1 and the entries relating thereto shall be omitted.
2. This notification shall come into force with effect from the 20th day of October, 2023.
Note: -The principal notification number 01/2017 -State Tax (Rate), was published in the Gazette of Delhi,
Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/382, dated 30th
June, 2017 and was last amended vide notification number 11/2023-State Tax (Rate), published in the Gazette of
Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (12)/Fin(Exp-I)/2025-26/DS-I/596, dated
30th June, 2025.
By Order and in the Name of the Lt. Governor of
the National Capital Territory of Delhi,
MANGEJ SINGH, Dy. 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. GORAKHA NATH
YADAVA
Digitally signed by GORAKHA
NATH YADAVA
Date: 2025.10.07 16:21:36+05'30'