Full Text
REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
REGD. No. D. L.-33002/99
Delhi Gazette
SG-DL-E-23042025-262635
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 126]
DELHI, TUESDAY, APRIL 22, 2025/VAISAKHA 2, 1947
[N. C. T. D. No. 25
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 22nd April, 2025
No. 09/2024-State Tax (Rate)
No. F.3 (02)/Fin.(Exp-I)/2025-26/DS-I-344. In exercise of the powers conferred by sub-section (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
Government's Notification No. 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 30th June, 2017, namely:-
1. In the said notification, in the Table, after serial number 5AA and the entries relating thereto, the
following serial number and entries shall be inserted, namely:-
+-----+---------------------------------------------------------+---------------------+-------------------------+
| (1) | (2) | (3) | (4) |
+=====+=========================================================+=====================+=========================+
| "5AB| Service by way of renting of any immovable | Any unregistered | Any registered person." |
| | property other than residential dwelling. | person | |
+-----+---------------------------------------------------------+---------------------+-------------------------+
2. This notification shall come into force with effect from the 10th day of October, 2024.
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 30th June, 2017, and was last amended vide notification number 14/2023-State Tax (Rate), published in
the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (08)/Fin
(Exp-I)/2024-25/DS-I/714, dated 28th August, 2024.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Jt. Secy.