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Core Purpose

This notification, issued by the Lieutenant Governor of the National Capital Territory of Delhi, amends Government's Notification No. 39/2017-State Tax (Rate) dated 27th November, 2017, by inserting new provisions regarding food inputs for Fortified Rice Kernel (Premix) supply.

Detailed Summary

The Lieutenant Governor of the National Capital Territory of Delhi, acting on the recommendations of the Council and in exercise of powers under sub-section (1) of section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), issued Notification No. 03/2025-State Tax (Rate) on 30th July, 2025. This notification makes further amendments to the Government's Notification No. 39/2017- State Tax (Rate), originally published on 27th November, 2017, vide number F.3 (56)/Fin(Rev-I)/2017-18/DS-VI/762. Specifically, in the Table of the principal notification, against S. No. 1, in column 3, after the existing words and symbols concerning 'Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government', the words and symbols '(c) food inputs for (a) above.' are inserted. The amendments come into force with immediate effect. The principal notification No. 39/2017-State Tax (Rate) was last amended by notification number 11/2021-State Tax (Rate) dated 10th March, 2022, vide number F.3 (50)/Fin(Exp-I)/2021-22/DS-I/137. The notification was issued by the Finance (Expenditure-I) Department and signed by RAVINDER KUMAR, Jt. Secy. (Fin.).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-31072025-265130 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 218] DELHI, WEDNESDAY, JULY 30, 2025/SHRAVANA 8, 1947 [N. C. T. D. No. 148 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI DELHI GAZETTE: EXTRAORDINARY PART IV] FINANCE (EXPENDITURE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110002 NOTIFICATION Delhi, 30th July, 2025 No. 03/2025-State Tax (Rate) No. F.3 (17)/Fin.(Exp-I)/2025-26/DS-I/ 721.β€”In exercise of the powers conferred by sub-section (1) 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 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. 39/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (56)/Fin(Rev-I)/2017-18/DS-VI/762, dated 27th November, 2017, namely:- In the said notification, in the Table, against S. No. 1, in column 3, after the end of words and symbols"(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government", the words and symbols, β€œ(c) food inputs for (a) above." shall be inserted. 2. This notification shall come into force with immediate effect. Note:β€”The principal notification number 39/2017 -State Tax (Rate), was published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (56)/Fin (Rev-I)/2017-18/DS-VI/762 dated 27th November, 2017 and was last amended vide notification number 11/2021-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (50)/Fin(Exp-I)/2021-22/DS-I/137, dated 10/03/2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi. RAVINDER KUMAR, Jt. Secy. (Fin.) Copy forwarded for information to:- 1. The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi. 2. The Secretary to the Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi. 3. The Secretary to Hon'ble Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 4. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 5. S.O to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 6. The Additional Chief Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 7. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today's date. 8. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 9. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 10. The Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi. 11. Website. 12. Guard File. 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. GORAKHA NATH YADAVA Digitally signed by GORAKHA NATH YADAVA Date: 2025.07.31 16:29:38 +05'30'

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