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Core Purpose

This notification makes a further amendment to the Government's Notification No. 12/2017-State Tax (Rate) dated 30th June, 2017, concerning the Delhi Goods and Services Tax Act, 2017.

Detailed Summary

The Government of the National Capital Territory of Delhi, Finance (Expenditure-I) Department, issued Notification No. 08/2024-State Tax (Rate) on 14th May, 2025 (F. No. 3 (03)/Fin.(Exp-I)/2025-26/DS-I/420) in exercise of powers conferred by sub-sections (3) and (4) of section 9, 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 Delhi, acting on recommendations of the Council and being satisfied it is in the public interest, amended Notification No. 12/2017-State Tax (Rate) published on 30th June, 2017 (vide F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/380). The amendment inserts new entries in the Table of the said notification. Specifically, after serial number 25, a new serial number 25A is inserted relating to Heading 9969 or 9986, covering the supply of services incidental or ancillary to the supply of transmission and distribution of electricity by utilities to consumers (including metering equipment rent, testing, connection release, shifting, duplicate bills, etc.), with a Nil rate for columns (4) and (5). Additionally, after serial number 44, a new serial number and related entries are to be inserted.

Full Text

GOVERNMENT OF INDIA Delhi Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY No. 147] DELHI, WEDNESDAY, MAY 14, 2025/VAISAKHA 24, 1947 [N. C. T. D. No. 47 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 14th May, 2025 No. 08/2024-State Tax (Rate) F. No. 3 (03)/Fin.(Exp-I)/2025-26/DS-I/420.— In exercise of the powers conferred by sub-sections (3) and (4) of section 9, 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 Government's Notification No. 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 30th June, 2017, namely:- 1. (i) In the said notification, in the Table, - (A) after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: - +-----+-----------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | +=====+=================+================================================================================================================================================================================================+=====+=====+ | "25A | Heading 9969 or | Supply of services by way of providing metering | Nil | Nil"| | | Heading 9986 | equipment on rent, testing for meters/ | | | | | | transformers/capacitors etc., releasing electricity | | | | | | connection, shifting of meters/service lines, issuing | | | | | | duplicate bills etc., which are incidental or | | | | | | ancillary to the supply of transmission and | | | | | | distribution of electricity provided by electricity | | | | | | transmission and distribution utilities to their | | | | | | consumers. | | | +-----+-----------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----+-----+ (B) after serial number 44 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: - +-----+---------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------This is a comprehensive analysis that analyzes the given PDF document and extracts all English text based on the provided rules. **Initial Title/Masthead Extraction:** GOVERNMENT OF INDIA Delhi Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY No. 147] DELHI, WEDNESDAY, MAY 14, 2025/VAISAKHA 24, 1947 [N. C. T. D. No. 47 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI **Skip Hindi Body:** (The Hindi text spanning pages 1, 2, and 3 is skipped) **Extract English Body:** FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 14th May, 2025 No. 08/2024-State Tax (Rate) F. No. 3 (03)/Fin.(Exp-I)/2025-26/DS-I/420.— In exercise of the powers conferred by sub-sections (3) and (4) of section 9, 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 Government's Notification No. 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 30th June, 2017, namely:- 1. (i) In the said notification, in the Table, - (A) after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: - +-----+-----------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | +=====+=================+================================================================================================================================================================--------------------------------+=====+=====+ | "25A | Heading 9969 or | Supply of services by way of providing metering | Nil | Nil"| | | Heading 9986 | equipment on rent, testing for meters/ | | | | | | transformers/capacitors etc., releasing electricity | | | | | | connection, shifting of meters/service lines, issuing | | | | | | duplicate bills etc., which are incidental or | | | | | | ancillary to the supply of transmission and | | | | | | distribution of electricity provided by electricity | | | | | | transmission and distribution utilities to their | | | | | | consumers. | | | +-----+-----------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----+-----+ (B) after serial number 44 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: - +-----+---------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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is a 100-megawatt (MW) wind farm located in the Sindh province of Pakistan. 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