Government of The National Capital Territory of Delhi Finance Department

Amendments in the notification

Issue Date: 11 February 2026 Published: 14 February 2026

Gazette ID: SG-DL-E-14022026-270138 Download PDF

Back to Feed

Core Purpose

The notification amends Notification No. 26/2018-State Tax (Rate) of the Government of NCT of Delhi to redefine "Nominated Agency" under 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 on the recommendations of the Council, issued Notification No. 19/2025-State Tax (Rate) on 11th February, 2026. This notification further amends the Government of NCT of Delhi's Notification No. 26/2018-State Tax (Rate), dated 03rd September, 2019, which was published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3 (26)/Fin(Rev-I)/2019-20/DS-VI/391. The amendment involves the substitution of clause (c) in the Explanation of the said notification. The new clause (c) defines "Nominated Agency" as entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs, dated 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i). This amendment came into force on 1st November, 2025. The principal notification (No. 26/2018-State Tax (Rate)) was last amended by notification No. 10/2023-State Tax (Rate), dated 15th February, 2024.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-14022026-270138 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 49] DELHI, WEDNESDAY, FEBRUARY 11, 2026/MAGHA 22, 1947 [N. I. C. T. D. No. 464 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 1027 DG/2026 FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 11th February, 2026 No. 19/2025-State Tax (Rate) No. F.3 (41)/Fin.(Exp-I)/2025-26/DS-I/138 .— 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 the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of NCT of Delhi, No. 26/2018-State Tax (Rate) published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (26)/Fin(Rev-I)/2019-20/DS-VI/391, dated 03-09-2019, namely:- 1. In the said notification, in the Explanation, for clause (c), the following clause shall be substituted,, namely:- "(c) "Nominated Agency" means entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs, dated the 24th October, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i);" 2. This notification shall come into force on the 1st day of November, 2025. 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. 26/2018-State Tax (Rate), dated the 03 September, 2019 was published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2019-20/DS- VI/391, dated 03-09-2019 and was last amended by notification No. 10/2023-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (25)/Fin.(Exp-I)/2023-24/DS-I/146, dated 15th February, 2024. 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 Digitally signed by GORAKHA NATH YADAVA YADAVA Date: 2026.02.14 12:32:47 +0530

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free