Full Text
REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-21082025-265608
EXTRAORDINARY
PUBLISHED BY AUTHORITY
DELHI, WEDNESDAY, AUGUST 20, 2025/SHRAVANA 29, 1947
[N. C. T. D. No. 185
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 20th August, 2025
No. 07/2025-State Tax (Rate)
F. No. 3 (19)/Fin.(Exp-I)/2025-26/DS-I/ 781.—In exercise of the powers conferred by sub-sections (3) of
section 9 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 number 13/2017-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/379, dated 30-06-2017, namely:-
In the said notification, in the Table,
(A) against serial number 4, in column (3), after the words "Any person", the words “other than a body
corporate" shall be inserted.
(B) against serial number 5AB, in column (4), after the words “Any registered person", the words “other than
a person who has opted to pay central tax under composition levy" shall be inserted.
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 number 13/2017 -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/379,
dated 30/06/2017 and last amended vide notification number 09/2024-State Tax (Rate) published in the
Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3 (02)/Fin(Exp-I)/
2025-26/DS-I/344, dated 22/04/2025.
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.