**Executive Summary**
This notification, issued by the Finance (Revenue-I) Department of the Government of NCT of Delhi on May 17, 2026, amends the Delhi Value Added Tax Act, 2004. The amendment specifically revises the tax rate for Aviation Turbine Fuel (ATF) under the Fourth Schedule of the Act. This change is effective for a duration of six months starting from the date of its publication in the Official Gazette.
**Key Points / Main Content**
**Legal Authority and Purpose**
* The amendment is made by the Lt. Governor of the National Capital Territory of Delhi using powers conferred by sub-section (1) of section 103 of the Delhi Value Added Tax Act, 2004.
* The revision is deemed necessary in the interest of the general public.
**Tax Rate Revision**
* The notification amends Entry at Serial No. 14 of the Fourth Schedule of the Act.
* The entry relates specifically to "Aviation Turbine Fuel (ATF)."
* The rate of tax for ATF is set at 7 paisa in the rupee.
**Validity and Timeline**
* The notification was issued on May 17, 2026.
* The amended tax rate is temporary and will remain in force for a period of six months commencing from the date of its publication in the Official Gazette.
**Impact Analysis**
**Aviation Fuel Suppliers and Dealers**
**Impact**
Suppliers and dealers of Aviation Turbine Fuel in Delhi are affected by the specific tax rate of 7 paisa in the rupee.
**Action Required**
Must update their billing and accounting systems to reflect the revised VAT rate for the six-month period.
**Aviation Industry (Airlines and Aircraft Operators)**
**Impact**
The cost of procuring fuel within the National Capital Territory of Delhi will be subject to this amended tax rate.
**Action Required**
Incorporate the specific tax rate into operational cost calculations and financial planning for the duration of the notification.
**Department of Finance (Revenue-I), Govt. of NCT of Delhi**
**Impact**
The department is responsible for the implementation and oversight of this tax amendment.
**Action Required**
Ensure compliance with the new rate and monitor the expiration of the notification after the six-month period.
Key Entities Referenced
Delhi Value Added Tax Act, 2004: The principal legislation being amended to revise the tax rates for specific goods under its Fourth Schedule.
Finance (Revenue-I) Department: The specific department of the Government of NCT of Delhi responsible for issuing this tax notification.
National Capital Territory of Delhi: The geographical jurisdiction where the amended tax rates and notification are applicable.
Aviation Turbine Fuel (ATF): The specific commodity for which the tax rate is being amended to seven paisa in the rupee.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-1x7x0x 52026-272640
SG-DLxx-ExG-1ID7E0x5x2x0 26-272640
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 134] दिल्ली, रजििार, मई 17, 2026/ििै ाि 27, 1948 [रा.रा.रा.क्षे.दि. स.ं 49
No. 134] DELHI, SUNDAY, MAY 17, 2026/VAISAKHA 27, 1948 [N. C. T. D. No. 49
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
जित्त (रािस्ट्ि-I) जिभाग
अजधसचू ना
दिल्ली, 17 मई, 2026
फा. सं. 3(22)/ वित्त(राज0-I)/ डी एस-I/467—िबदक राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल का
अजभमत ह ैदक िनजहत म ेंऐसा करना आिश्यक ह;ै
अब इसजलए, दिल्ली मूल्य सिं र्धित कर अजधजनयम, 2004 (2005 का दिल्ली अजधजनयम 3) की धारा 103 की उपधारा
(1) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, राष्ट्रीय रािधानी क्षत्रे दिल्ली के उपराज्यपाल एति द्वारा उि अजधजनयम स े
संलग्न चौथी अनुसूची म,ें जनम्नजलजित संिोधन करते ह,ैं अथाित:् -
3529 DG/2026 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
सिं ोधन :
1. चौथी अनुसूची की ताजलका म ेंक्रम संख्या 14 की प्रजिजि के सामने कर की िर से संबंजधत कॉलम म ें “जिमानन
टरबाइन ईंधन (एटीएफ)” स ेसंबंजधत जिद्यमान प्रजिजि के स्ट्थान पर जनम्नजलजित प्रजिजि को प्रजतस्ट्थाजपत दकया
िाएगा, अथाित:् -
“
क्र0स0ं माल का जििरण कर की िर
14 जिमानन टरबाइन ईंधन (एटीएफ) 7 पैसा रुपय ेम ें
“.
यह अजधसूचना िासकीय रािपत्र म ें अपने प्रकािन की जतजथ स े छः माह की अिजध के जलए ही प्रभािी रहगे ी।
राष्ट्रीय रािधानी क्षत्रे दिल्ली के उपराज्यपाल
के आिेि स ेतथा उनके नाम पर]
मंगेि ससंह, उप-सजचि (जित्त-I)
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th May, 2026
F. No. 3(22)/Fin(Rev-I)/ DS-I/467.— Whereas the Lt. Governor of the National Capital Territory of Delhi is
of the opinion that it is expedient in the interest of general public so to do;
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 103 of the Delhi Value Added
Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi hereby makes the
following amendment(s) in the Fourth Schedule appended to the said Act, namely:-
AMENDMENT
1. In the Fourth Schedule, in the Table, against Entry at Serial No. 14 relating to “Aviation Turbine Fuel (ATF)”,
in the column pertaining to rate of tax:-
for the existing entry, the following entry shall be substituted, namely:-
“
SI.No. Description of Goods Rate of Tax
14. Aviation Turbine Fuel (ATF) 7 paisa in the rupee
”.
This notification shall remain in force for a period of six months commencing from the date of its publication
in the Official Gazette.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANGEJ SINGH, Dy. Secy.-I (FINANCE)
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.