Government of The National Capital Territory of Delhi Finance Department

Amendment

Issue Date: 06 August 2025 Published: 08 August 2025

Gazette ID: SG-DL-E-08082025-265312 Download PDF

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Core Purpose

This notification amends Government's Notification No. 8/2018- State Tax (Rate) under sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017.

Detailed Summary

The Lieutenant Governor of the National Capital Territory of Delhi, exercising powers conferred by sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), and based on the recommendations of the Council and public interest, has amended the Government's Notification No. 8/2018- State Tax (Rate). This principal notification was originally published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3 (94)/Fin-(Rev-I)/2017-18/DS-VI/101, dated 23rd February, 2018. The amendment involves substituting the entry "6%" with "9%" in the TABLE, against S. No. 4, in column (4) of the said notification. This amendment, issued by the Finance (Expenditure-I) Department on 6th August, 2025, shall come into force with immediate effect.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-08082025-265312 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 228] DELHI, WEDNESDAY, AUGUST 6, 2025/SHRAVANA 15, 1947 [N. C. T. D. No. 162 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 6th August, 2025 F. No. (18)/Fin.(Exp-I)/2025-26/DS-I/741/. In exercise of the powers conferred by sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the Government's Notification No. 8/2018- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (94)/Fin -(Rev-I)/2017-18/DS-VI/101, dated 23rd February, 2018, namely:— In the said notification, in the TABLE, against S. No. 4, in column (4), for the entry "6%", the entry "9%" shall be substituted. 2. This notification shall come into force with immediate effect. Note: -The principal notification number 08/2018 -State Tax (Rate), was published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (94)/Fin(Rev-I)/2017-18/DS-VI/101, dated 23rd February, 2018. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR. Jt. Secretary (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: 2025.08.08 15:54:52 +05'30'

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