Full Text
REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-27092025-266494
EXTRAORDINARY
PUBLISHED BY AUTHORITY
DELHI, MONDAY, SEPTEMBER 22, 2025/BHADRA 31, 1947
[N. C. T. D. No. 244
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 22nd September, 2025
No. 14/2025-State Tax(Rate)
F. No. 3 (26)/Fin.(Exp-I)/2025-26/DS-I/929. In exercise of the powers conferred by sub-section (1) of
section 9 and sub-section (5) of section 15 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 notifies
the rate of the State tax of 6 per cent in respect of goods specified in Schedule appended to this notification, that shall
be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column
(3) of the said Schedule, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as
specified in the corresponding entry in column (2) of the said Schedule.
SCHEDULE
+-------+----------------------------------+-----------------------------------------------+
| Sl.No. | Tariff item, sub-heading, heading or | Description |
| | Chapter | |
+=======+==================================+===============================================+
| (1) | (2) | (3) |
+-------+----------------------------------+-----------------------------------------------+
| 1. | 6815 | Fly ash bricks; Fly ash aggregates; Fly ash blocks |
| 2. | 6901 00 10 | Bricks of fossil meals or similar siliceous earths |
| 3. | 6904 10 00 | Building bricks |
| 4. | 6905 10 00 | Earthen or roofing tiles |
+-------+----------------------------------+-----------------------------------------------+
Explanation.- For the purposes of this notification, —
(a) the expressions "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff
item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975
(51 of 1975);
(b) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far
as may be, apply to the interpretation of this notification;
(c) the words and expressions used and not defined in this notification, but defined in the State Goods
and Service Tax Act, 2017 (03 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and
the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as
assigned to them in those Acts.
2. This notification shall come into force on the 22nd September, 2025.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANGEJ SINGH, Dy. Secy.
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. SARVESH KUMAR
KUMAR
Date: 2025.09.27 16:01:39+0530