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Core Purpose

This notification amends the Delhi Goods and Services Tax Act, 2017 by substituting the entry in column (4) against S.No. 1 in the TABLE of notification No. 03/2017-State Tax (Rate) with '9%'.

Detailed Summary

The Finance (Expenditure-I) Department of the Government of the National Capital Territory of Delhi, through Notification No. 11/2025-State Tax(Rate) (F. No. 3 (23)/Fin.(Exp-I)/2025-26/DS-I/926) dated 22nd September, 2025, has made further amendments to the Delhi Goods and Services Tax Act, 2017. In exercise of powers conferred by sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, acting on the recommendations of the Council, has substituted the entry '9%' for the existing entry in column (4) against S.No. 1 in the TABLE of notification No. 03/2017-State Tax (Rate), dated 30th June, 2017. The principal notification was published in the Gazette of NCT of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide F.3(15)/Fin/(Rev-I)/2017-18/DS-VI/373, dated 30th June, 2017, and was last amended by notification No. 08/2022-State tax (rate) dated 12th October, 2022. This amendment comes into force on 22nd September, 2025, and is signed by MANGEJ SINGH, Dy. Secy.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-23092025-266314 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 280] DELHI, MONDAY, SEPTEMBER 22, 2025/BHADRA 31, 1947 [N. C. T. D. No. 241 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI DELHI GAZETTE : EXTRAORDINARY PART IV] FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 22nd September, 2025 No. 11/2025-State Tax(Rate) F. No. 3 (23)/Fin.(Exp-I)/2025-26/DS-I/926.— In exercise of the powers conferred by sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (3 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 Delhi Goods and Services Tax Act, 2017 in the notification No.03/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of NCT of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3(15)/Fin/(Rev-I)/2017-18/DS-VI/373, dated the 30th June, 2017, namely, in the said notification, in the TABLE, against S.No. 1, for the entry in column (4), the entry "9%" shall be substituted. 2. This notification shall come into force on the 22nd day of September, 2025. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANGEJ SINGH, Dy. Secy The principal notification No. 03/2017-State tax (rate), dated the 30th June, 2017 was published in the Gazette of NCT of Delhi, Extraordinary, Part IV, section 3, sub- section(i), vide number F.3(15)/Fin/(Rev-I)/2017-18/DS-VI/382, dated the 30th June, 2017 and was last amended, by notification No.08/2022-State tax (rate), Dated the 12th October,2022 ,published in the Gazette of NCT of Delhi, extraordinary, Part IV, Section 3, sub-section(i), vide number F.3(20)/Fin.(Exp-I)/2022-23/DS-I/820. 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.

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