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REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-31072025-265128
EXTRAORDINARY
PUBLISHED BY AUTHORITY
DELHI, WEDNESDAY, JULY 30, 2025/SHRAVANA 8, 1947
[N. C. T. D. No. 146
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
No. 05/2025-State Tax (Rate)
No. F.3 ( 15)/Fin.(Exp-I)/2025-26/DS-I/719— In exercise of the powers conferred by sub-sections
(1), (3), and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of
the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital
Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby makes the following further amendments in the Government's
Notification No. 11/2017- 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/381, dated 30-06-2017,
namely:-
In the said notification,-
(i) in paragraph 4 relating to Explanation, with effect from the 1st day of April, 2025,-
(a) clause (xxxv) shall be omitted;
(b) for clause (xxxvi), the following clause shall be substituted, namely:-
"(xxxvi) "Specified premises", for a financial year, means,-
(a) a premises from where the supplier has provided in the preceding financial
year, 'hotel accommodation' service having the value of supply of any unit of
accommodation above seven thousand five hundred rupees per unit per day or
equivalent; or
(b) a premises for which a registered person supplying 'hotel accommodation'
service has filed a declaration, on or after the 1st of January and not later than 31st
of March of the preceding financial year, declaring the said premises to be a
specified premises; or
(c) a premises for which a person applying for registration has filed a declaration,
within fifteen days of obtaining acknowledgement for the registration application,
declaring the said premises to be a specified premises;";
(ii) after Annexure VI, the following Annexures shall be inserted, namely:-
"Annexure VII
OPT-IN DECLARATION FOR REGISTERED PERSON
(See para 4(xxxvi))
Declaration by a registered person supplying hotel accommodation service before the jurisdictional
GST authority declaring the premises to be a ‘specified premises'.
Reference No.-
Date: -
1. I/We
(name of Person) do hereby declare that the premises at
......(address)...... shall be a 'specified premises' for the Financial Year .........(yyyy-yy)..........
2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1)
above and will continue to apply to subsequent Financial Years also, unless I/We declare the
premises as not a 'specified premises' by filing a declaration in the format specified at Annexure
IX.
Legal Name: -
GSTIN: -
PAN No.
Name of Authorized Signatory:
Signature of Authorized Signatory:
(Dated acknowledgment)
Note:
1. The above declaration, declaring the premises as a ‘specified premises' for a Financial Year, shall be
filed by a registered person on or after 1stof January of the preceding Financial Year but not later than
31st of March of the preceding Financial Year.
2. The above declaration shall have to be filed separately for each premises.
Annexure VIII
OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION
(See para 4(xxxvi))
Declaration by a person applying for registration before the jurisdictional GST authority declaring
the premises to be a 'specified premises'.
Reference No.-
Date: -
1. I/We
(name of Person) have applied for registration vide ARN No.
and do hereby declare that the premises at ......(address)...... shall be a
'specified premises' from the effective date of registration till the end of the Financial Year.
2. Further, I/We understand the said declaration will apply to the subsequent Financial Years also,
unless I/We declare the premises asnot a ‘specified premises' by filing a declaration in the format
specified at Annexure IX.
Legal Name: -
ARN: -
PAN No.
Name of Authorized Signatory:
Signature of Authorized Signatory:
(Dated acknowledgment)
Note: The above declaration shall have to be filed separately for each premises.
Annexure IX
OPT-OUT DECLARATION
(See para 4(xxxvi))
Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST
authority declaring the premises as not a ‘specified premises'.
Reference No.-
Date: -
1. I/We
(name of Person) do hereby declare that the premises at
..(address)...... shall not be a 'specified premises' for the Financial Year .........(yyyy-
yy).........
2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1)
above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises
to be a 'specified premises' by filing a declaration in the format specified at Annexure VII.
Legal Name: -
GSTIN/ARN: -
PAN No.
Name of Authorized Signatory:
Signature of Authorized Signatory:
(Dated acknowledgment)
Note:
1. The above declaration, declaring the premises as not a ‘specified premises', for a Financial Year, shall
be filed on or after 1st of January of the preceding Financial Year but not later than 31st of March of the
preceding Financial Year.
2. The above declaration shall have to be filed separately for each premises.”.
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 11/2017 –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/381,
dated 30/06/2017 and last amended vide notification number 07/2024-State Tax (Rate) published in the
Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (21)/Fin(Exp-I)/2024-
25/DS-I/34, dated 08/01/2025.
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and Published by the Controller of Publications, Delhi-110054.
GORAKHA NATH
YADAVA