Full Text
REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-23092025-266316
EXTRAORDINARY
PUBLISHED BY AUTHORITY
DELHI, MONDAY, SEPTEMBER 22, 2025/BHADRA 31, 1947
No. 282] [N. C. T. D. No. 243
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 22nd September, 2025
No. 13/2025-State Tax (Rate)
F. No. 3(25)/Fin.(Exp-I)/2025-26/DS-I/928.—In exercise of the powers conferred by sub-section (1) of
section 11 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 21/2018-State Tax (Rate) published in the Gazette of Delhi, Extraordinary, Part IV, Section 3,
Sub- section (i), vide number No. F.3 (12)/Fin (Rev-I)/2019-20/ DS-VV 381, dated 02-09-2019, namely:-
In the said notification, for the Table and the entries relating thereto, the following shall be substituted, namely:-
TABLE
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| S.No| Chapter, Heading, Sub- | Description of Goods | Rate |
| | heading or Tariff item | | |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| (1) | (2) | (3) | (4) |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 1. | 3406 | Handcrafted candles | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 2. | 420222, | Handbags including pouches and purses ;jewellery box | 2.5% |
| | 420229, | | |
| | 42023110, | | |
| | 42023190, | | |
| | 420232, | | |
| | 420239 | | |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 3. | 4416, | Carved wood products, artware/decorative articles of wood (including inlay work, casks, barrel, vats) | 2.5% |
| | 4421 9990 | | |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 4. | 4414 | Wooden frames for painting, photographs, mirrors, etc. | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 5. | 4420 | Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work (including lathe and lacquer work, ambadi | 2.5% |
| | | sisal craft) | |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 6. | 45039090 | Artware of cork(including articles of sholapith) | 2.5% |
| | 450490 | | |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 7. | 4601 and | Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles| 2.5% |
| | 4602 | of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, | |
| | | shola items, Kouna/ chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] | |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 8. | 4802 | Hand-made paper and paperboard | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 9. | 4823 | Articles made of paper mache | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 10. | 5607, 5609 | Coir articles | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 11. | 5609 00 20, | Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps | 2.5% |
| | 5609 00 90 | | |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 12. | 57 | Handmade carpets and other handmade textile floorcoverings(including namda/gabba) | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 13. | 5804 30 00 | Handmade lace | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 14. | 5805 | Hand-woven tapestries | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 15. | 5808 10 | Hand-made braids and ornamental trimming in the piece | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 16. | 5810 | Hand embroidered articles | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 17. | 6117,6214 | Handmade/hand embroidered shawls | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 18. | 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 19. | 68159990 | Stone art ware, stone inlay work | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 20. | 69120010 | Tableware and kitchen ware of clay and terracotta, other clay articles | 2.5% |
| | 69120020 | | |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 21. | 69139000 | Statuettes & other ornamental ceramic articles (incl. blue potteries) | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 22. | 70099200 | Ornamental framed mirrors | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 23. | 701810 | Bangles, beads and small ware | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 24. | 70189010 | Glass statues[other than those of crystal] | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 25. | 70200090 | Glass artware [incl. pots, jars, votive, cask, cake cover, tulip bottle, vase] | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 26. | 71131110 | Silver filigree work | 1.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 27. | 7117 | Handmade imitation jewellery (including natural seeds, beads jewellery, card amom garland) | 1.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 28. | 73269099 | Artware of iron | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 29. | 741980 | Artware of brass, copper/copper alloys, electroplated with nickel/silver | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 30. | 76169990 | Aluminium art ware | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 31. | 8306 | Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base | 2.5% |
| | | metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) | |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 32. | 940510 | Hand crafted lamps (including Panchloga lamp) | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 33. | 940150, | Furniture of bamboo, rattan, and cane | 2.5% |
| | 940380 | | |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 34. | 9503 | Dolls or other toys made of wood or metal or textile material (including wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll) | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 35. | 9504 | Ganjifa card | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 36. | 9601 | Worked articles of ivory, bone, tortoiseshell, horn, antlers, coral, mother of pearl, seashell, and other animal carving material | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 37. | 9602 | Worked vegetable or mineral carving materials and articles thereof; articles of wax, Stear in, natural gums or natural resins, or of modelling pastes, | 2.5% |
| | | etc. (including articles of lac, shellac) | |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 38. | 9701 | Hand paintings, drawings, and pastels (including Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, Basoli, etc.) | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
| 39. | 9703 | Original sculptures and statuary, in metal, stone, or any other material | 2.5% |
+-----+----------------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------+-------+
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