Government of The National Capital Territory of Delhi Finance Department

STATE TAX RATE

Issue Date: 30 July 2025 Published: 31 July 2025

Gazette ID: SG-DL-E-31072025-265127 Download PDF

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Core Purpose

This notification makes further amendments to the Government's Notification No. 17/2017- State Tax (Rate) under the Delhi Goods and Services Tax Act, 2017.

Detailed Summary

The Lieutenant Governor of the National Capital Territory of Delhi, exercising powers conferred by sub-sections (5) of section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) and on the recommendations of the Council, has issued Notification No. 08/2025-State Tax (Rate) dated 30th July, 2025, from the FINANCE (EXPENDITURE-I) DEPARTMENT. This notification introduces further amendments to the Government's Notification No. 17/2017- State Tax (Rate), which was originally published on 30/06/2017 (vide F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/375). Specifically, in the Explanation of the said principal notification, for item (c), the definition of "specified premises" is substituted to have the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017-State Tax (Rate) dated 30.06.2017. This amendment shall come into force with effect from 1st April, 2025. The principal notification No. 17/2017-State Tax (Rate) was last amended by notification number 16/2023-State Tax (Rate) dated 21/12/2023 (vide F.3 (17)/Fin(Exp-I) 2023-24/DS-I/1069).

Full Text

GOVERNMENT OF INDIA REGD. No. D. L.-33002/99 Delhi Gazette SG-DL-E-31072025-265127 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 217] DELHI, WEDNESDAY, JULY 30, 2025/SHRAVANA 8, 1947 [N. C. T. D. No. 147 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, 30th July, 2025 No. 08/2025-State Tax (Rate) F. No. F.3 (16 )/Fin.(Exp-I)/2025-26/DS-I/720.—In exercise of the powers conferred by sub-sections (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 Government's Notification No. 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, in the Explanation, for item (c), the following shall be substituted, namely,- " "specified premises" has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017-State Tax (Rate) dated 30.06.2017.". 2. This notification shall come into force with effect from the 1stday of April, 2025. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi. RAVINDER KUMAR, Jt. Secy. (Fin.) Note: - The principal notification number 17/2017 -State Tax (Rate), 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 number 16/2023-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub Section (i) vide number F.3 (17)/Fin(Exp-I) 2023-24/DS-I/1069 dated 21/12/2023. 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. Digitally signed by GORAKHA NATH Date: 2025.07.31 16:26:46 +05'30' GORAKHA NATH YADAVA YADAVA

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