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REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-14022026-270137
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 50]
DELHI, WEDNESDAY, FEBRUARY 11, 2026/MAGHA 22, 1947
[N. I. C. T. D. No. 465
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 11th February, 2026
No. 19/2025-State Tax (Rate)
No. F.3 (42)/Fin.(Exp-I)/2025-26/DS-I/139 .-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 (3 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 Delhi Goods and Services Tax
Act, 2017 in the notification No.09/2025-State Tax (Rate), dated the 22th September, 2025, published in the Gazette of
NCT of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3(21)/Fin/(Exp-I)/2025-26/DS-I/924,
dated the 22th September, 2025, namely :-
In the said notification, -
(a) in the Schedule II – 9%, after S. No. 4 and the entries relating thereto, the following S. Nos. and entries shall
be inserted, namely: -
+-----+----------------------------------+
| "4A. | 2403 19 21, 2403 19 Biris;" |
| | 29 |
+-----+----------------------------------+
(b) in the Schedule III – 20%, after S. No. 13 and the entries relating thereto, the following S. Nos. and entries
shall be inserted, namely: -
+-----+------------------------------+--------------------------------------------------------------------------------+
| "14. | 2106 90 20 | Pan masala; |
+-----+------------------------------+--------------------------------------------------------------------------------+
| 15. | 2401 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]; |
+-----+------------------------------+--------------------------------------------------------------------------------+
| 16. | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco |
| | | substitutes; |
+-----+------------------------------+--------------------------------------------------------------------------------+
| 17. | 2403 (other than 2403 19 | Other manufactured tobacco and manufactured tobacco substitutes; |
| | 21, 2403 19 29) | homogenised or reconstituted tobacco; tobacco extracts and essences |
| | | [other than biris]; |
+-----+------------------------------+--------------------------------------------------------------------------------+
| 18. | 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for |
| | | inhalation without combustion; |
+-----+------------------------------+--------------------------------------------------------------------------------+
| 19. | 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for |
| | | inhalation without combustion;" |
+-----+------------------------------+--------------------------------------------------------------------------------+
(c) the schedule VII – 14%, and the entries relating thereto shall be omitted.
2. This notification shall come into force with 1st day of February, 2026.
By Order and in the Name of the Lt. Governor of the
National Capital Territory of Delhi,
MANGEJ SINGH, Dy. Secy. (Fin.)
Note:—The principal notification No. 09/2025-State tax (rate), dated the 22th September, 2025 was published in the
Gazette of NCT of Delhi, Extraordinary, Part IV, section 3, sub- section(i), vide number F.3(21)/Fin.(Exp-I)/2025-
26/DS-I/924, dated the 22th September,2025.
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and Published by the Controller of Publications, Delhi-110054.