Government of The National Capital Territory of Delhi Finance Department

Notification No 17 2025 State Tax Rate

Issue Date: 22 September 2025 Published: 24 September 2025

Gazette ID: SG-DL-E-24092025-266372 Download PDF

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Core Purpose

The Lieutenant Governor of the National Capital Territory of Delhi amends Notification No. 17/2017-State Tax (Rate) by inserting a new clause regarding services by way of local delivery where the supplier is not liable for registration under the Delhi Goods and Services Tax Act, 2017.

Detailed Summary

The Government of the National Capital Territory of Delhi, through its Finance (Expenditure-I) Department, issued Notification No. 17/2025-State Tax (Rate) on September 22, 2025 (F. No. 3(29)/Fin.(Exp-I)/2025-26/DS-I/932). In exercise of powers conferred by sub-section (5) of section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of Delhi, acting on the recommendations of the Council, made further amendments to the principal Notification No. 17/2017-State Tax (Rate), which was originally published on June 30, 2017 (F. 3 (15)/Fin(Rev-I)/2017-18/DS-VI/375). The amendment inserts a new clause after clause (iv) in the said notification, which specifies "Services by way of local delivery where the person supplying such services through an electronic commerce operator is not liable for registration under sub section (1) of Section 22 of the Delhi Goods and Services Act, 2017." This notification shall come into force with effect from September 22, 2025. The principal notification was last amended by Notification No. 08/2025-State Tax (Rate), dated July 30, 2025.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-24092025-266372 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 286] DELHI, MONDAY, SEPTEMBER 22, 2025/BHADRA 31, 1947 [N. C. T. D. No. 247 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 22nd September, 2025 No. 17/2025-State Tax (Rate) F. No. 3(29)/Fin.(Exp-I)/2025-26/DS-I/932. In exercise of the powers conferred by sub-section (5) 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 notification number 17/2017-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/375, dated 30-06-2017, namely:- 1. In the said notification, after clause (iv), the following clause shall be inserted, namely:- "Services by way of local delivery where the person supplying such services through an electronic commerce operator is not liable for registration under sub section (1) of Section 22 of the Delhi Goods and Services Act, 2017. 2. This notification shall come into force with effect from 22nd September, 2025. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANGEJ SINGH, Dy. Secy. Note: The principal notification No. 17/2017-State Tax (Rate), dated the 30th June, 2017 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/375, dated 30-06-2017 and was last amended by notification No. 08/2025-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F. 3 (16)/Fin.(Exp-I)/2025-26/DS-11-720, dated 30th July, 2025.

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