Government of The National Capital Territory of Delhi Finance Department

state tax

Issue Date: 21 May 2025 Published: 23 May 2025

Gazette ID: SG-DL-E-23052025-263319 Download PDF

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Core Purpose

The Lieutenant Governor of the National Capital Territory of Delhi notifies specific supplies under sub-section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017.

Detailed Summary

Notification No. 49/2023-State Tax, issued by the FINANCE (EXPENDITURE-I) DEPARTMENT of the Government of the National Capital Territory of Delhi on 21st May, 2025, under file number F. 3 (04)/Fin.(Exp-I)/2025-26/DS-I/444, states that in exercise of the powers conferred under sub-section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the following supplies under the said sub-section: (i) Supply of online money gaming; (ii) Supply of online gaming, other than online money gaming; and (iii) Supply of actionable claims in casinos. This notification shall come into force on the 1st day of October, 2023. The notification is issued by Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi and is signed by RAVINDER KUMAR, Jt. Secy. (Fin.).

Full Text

GOVERNMENT OF INDIA REGD. No. D. L.-33002/99 Delhi Gazette SG-DL-E-23052025-263319 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 159] DELHI, WEDNESDAY, MAY 21, 2025/ VAISAKHA 31, 1947 [N. C. T. D. No. 64 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 3356 DG/2025 FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 21st May, 2025 No. 49/2023-State Tax No. F. 3 (04)/Fin.(Exp-I)/2025-26/DS-I/444.—In exercise of the powers conferred under sub-section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, notifies the following supplies under the said sub-section, namely:- (i) (ii) (iii) 2. Supply of online money gaming; Supply of online gaming, other than online money gaming ; and Supply of actionable claims in casinos. This notification shall come into force on the 1stday of October, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi RAVINDER KUMAR, Jt. Secy. (Fin.)

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