Full Text
REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
Satyamev Jayate
SG-DL-E-09072025-264414
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 197]
DELHI, WEDNESDAY, JULY, 2, 2025/ASHADHA 11, 1947
[N. C. T. D. No. 116
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 30th June, 2025
No. 02/2025-State Tax (Rate)
F. No. 3 (13)/Fin.(Exp-I)/2025-26/DS-I/597.—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 further amendments in the Government's Notification No. 2/2017- 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/374, dated 30th June, 2017, namely:-
In the said notification, -
(a) in the Schedule, after S. No. 105 and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
+----------+------+--------------+
| S. No. | | Description |
+----------+------+--------------+
| "105A. | 30 | Gene Therapy |
+----------+------+--------------+
";
(b) in the Explanation, for clause (ii) and proviso appended to it, the following clause shall be
substituted, namely:-
"(ii)The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and
containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (1) of section 2 of the
Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label
securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act,
2009 (1 of 2010) and the rules made thereunder.".
2. This notification shall come into force with immediate effect.
Note: -The principal notification number 2/2017 -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/374, dated 30th
June, 2017 and was last amended vide notification number 3/2024-State Tax (Rate), published in the Gazette of Delhi,
Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (13)/Fin(Exp-I)/2024-25/DS-I/866, dated
10/10/2024.
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. GORAKHA NATH
YADAVA
Digitally signed by GORAKHA
NATH YADAVA
Date: 2025.07.09 14:42:05 +05'30'