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Government of The National Capital Territory of Delhi Finance Department

Amendment to Notification

Issue Date: 08 September 2025 Published: 09 September 2025
Gazette ID: SG-DL-E-09092025-266017 Download PDF
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Core Purpose

This notification amends Notification No. 12/2017-State Tax (Rate) dated 30th June, 2017, issued under the Delhi Goods and Services Tax Act, 2017, by substituting certain words and inserting new serial numbers and entries.

Detailed Summary

The Government of the National Capital Territory of Delhi, Finance (Expenditure-I) Department, issued Notification No. 06/2025-State Tax (Rate) on September 8, 2025, under F. No. 3 (20)/Fin.(Exp-I)/2025-26/DS-I/ 862. Exercising powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, and section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, acting on the recommendations of the Council and in public interest, further amends notification number 12/2017-State Tax (Rate). The original notification 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/380, dated 30-06-2017. The amendments include: (A) substituting the words "transmission and distribution" with “transmission or distribution” wherever occurring in column (3) against serial number 25A in the table of the said notification; and (B) inserting new serial numbers and entries after serial number 36A and its related entries.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-09092025-266017 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 268] DELHI, MONDAY, SEPTEMBER 8, 2025/BHADRA 17, 1947 [N. C. T. D. No. 214 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 8th September, 2025 No. 06/2025-State Tax (Rate) F. No. 3 (20)/Fin.(Exp-I)/2025-26/DS-I/ 862— In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 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 amendment further to amend the notification number 12/2017-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/380, dated 30-06-2017, namely:- (i) In the said notification, in the table, (A) against serial number 25A, in column (3), for the words "transmission and distribution" wherever occurring, the words “transmission or distribution” shall be substituted; (B) after serial number 36A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - 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