Full Text
REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-23092025-266315
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 281]
DELHI, MONDAY, SEPTEMBER 22, 2025/BHADRA 31, 1947
[N. C. T. D. No. 242
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 22nd September, 2025
No. 12/2025-State Tax(Rate)
F. No. 3 (24)/Fin.(Exp-I)/2025-26/DS-I/927 —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 being satisfied that it is necessary in the public interest to do so, 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.08/2018-State Tax (Rate), dated the 23th February, 2018, published in the Gazette of NCT of Delhi,
Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3(94)/Fin/(Rev-I)/2017-18/DS-VI/101, dated the
23th February, 2018, namely :-
In the said notification, for the words, brackets, symbols, and figures, "Schedule IV of Notification
No. 1/2017 -State Tax (Rate)", the following shall be substituted, namely:- :-"Schedule II or Schedule III of
Notification No. 9/2025-State Tax (Rate)".
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. 08/2018-State tax (rate), dated the 23th February, 2018 was published in the Gazette of
NCT of Delhi, Extraordinary, Part IV, section 3, sub- section(i), vide number F. 3(94)/Fin/(Rev-I)/2017-18/DS-
VI/101, dated the 23rd February, 2018 and was last amended, by notification No. 04/2025-State tax (rate), dated the
06th August, 2025 ,published in the Gazette of NCT of Delhi, Extraordinary, Part IV, section 3, sub-section(i), vide
No. F. 3(18)/Fin(Exp-1)/25-26/ds1/741.
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. SRIVASTAVA
SARVESH KUMAR Digitally signed by SARVESH KUMAR
2025.09