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GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-09012025-260076
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 15]
DELHI, WEDNESDAY, JANUARY 8, 2025/PAUSHA 18, 1946
[N. C. T. D. No. 327
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 8th January, 2025
No. 07/2024-State Tax (Rate)
F.No. 3 (21)/Fin.(Exp-I)/2024-25/DS-I/34.—In exercise of the powers conferred by sub-section (1), sub-
section (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section
16 and section 148 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 further amendments in the Government's Notification
No. 11/2017- 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/381, dated 30th June, 2017, namely:-
(i)
In the said notification, in the Table, against serial number 8,
after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries
relating thereto in columns (3), (4) and (5) shall be inserted, namely:-
+-------------------------------------------------+-------+---------------------------------------------------+
| (3) | (4) | (5) |
+=================================================+=======+===================================================+
| "(ivb) Transportation of passengers, with or without | 2.5 | Provided that credit of input tax charged on |
| accompanied baggage, by air, in a helicopter on seat| | goods used in supplying the service has not |
| share basis. | | been taken. |
| | | |
| | | [Please refer to clause (iv) of paragraph 4 |
| | | relating to Explanation].". |
+-------------------------------------------------+-------+---------------------------------------------------+
(ii) in column (3), in item (vii), after the brackets and figures "(iva),", the brackets and figures “(ivb),” shall be
inserted.
2.
This notification shall come into force with effect from the 10th day of October, 2024.
Note: -The principal notification number 11/2017 -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/381, dated 30th
June, 2017 and was last amended vide notification number 12/2023-State Tax (Rate), published in the Gazette of
Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (05)/Fin(Exp-I)/2024-25/DS-I/694, dated
14th August, 2024.
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.
Digitally signed by GORAKHA NATH
Date: 2025.01.09 15:48:16+05'30"
GORAKHA NATH YADAVA YADAVA