This notification, numbered 07/2025-State Tax Rate, issued by the Government of the National Capital Territory of Delhi on August 20, 2025, announces amendments to notification number 13/2017-State Tax Rate, dated June 30, 2017 (F.3(15)/Fin(Rev)/2017-18/DSVI/379), published in the Delhi Gazette, Extraordinary, Part IV, Section 3, Sub-section i. The amendments, made under the powers conferred by sub-section 3 of section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), and on the recommendations of the Council, pertain to entries in the Table of the principal notification. Specifically, in serial number 4, column 3, the words "other than a body corporate" are inserted after "Any person." Additionally, in serial number 5AB, column 4, the words "other than a person who has opted to pay central tax under composition levy" are inserted after "Any registered person." The order is issued by the Lieutenant Governor of the National Capital Territory of Delhi, by order and in his name, and signed by Mangej Singh, Dy. Secy. Fin. The principal notification was last amended on April 22, 2025, vide notification number 09/2024-State Tax Rate (F.3(02)/Fin(Exp-I)/2025-26/DSI/344).
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A law enacted in 2017 related to goods and services tax in Delhi, India.
National Capital Territory of Delhi: A Union Territory of India that includes the city of New Delhi.
Lieutenant Governor of National Capital Territory of Delhi: The constitutional head of the National Capital Territory of Delhi.
Council: The GST council that makes recommendations for GST related policy
Gazette of Delhi: The official gazette of the Government of National Capital Territory of Delhi, used for publishing notifications and legal announcements.
State Tax Rate: The rate of tax applicable within the National Capital Territory of Delhi, as defined by the government.
FINANCE EXPENDITUREI DEPARTMENT: The Finance Department of Delhi responsible for finance and expenditure.
MANGEJ SINGH: The Dy. Secy. Fin. of the Finance Department of Delhi, who signed the order.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
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0 82025-265608
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SG-DL-E-21082025-265608
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 243] दिल्ली, बधु वार, अगस्ट्त 20, 2025/श्रावण 29, 1947 [रा.रा.रा.क्षे.दि. स.ं 185
No. 243] DELHI, WEDNESDAY, AUGUST 20, 2025/SHRAVANA 29, 1947 [N. C. T. D. No. 185
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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नहीं ह”ै िब्ि अंतःस्ट्थाजपत दकए िाएंगे।
5571 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 20th August, 2025
No. 07/2025-State Tax (Rate)
F. No. 3 (19)/Fin.(Exp-I)/2025-26/DS-I/ 781.—In exercise of the powers conferred by sub-sections (3) 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
notification number 13/2017-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/379, dated 30-06-2017, namely:-
In the said notification, in the Table,
(A) against serial number 4, in column (3), after the words “Any person”, the words “other than a body
corporate” shall be inserted.
(B) against serial number 5AB, in column (4), after the words “Any registered person”, the words “other than
a person who has opted to pay central tax under composition levy” shall be inserted.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANGEJ SINGH, Dy. Secy. (Fin.)
Note: The principal notification number 13/2017 –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/379,
dated 30/06/2017 and last amended vide notification number 09/2024-State Tax (Rate) published in the
Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3 (02)/Fin(Exp-I)/
2025-26/DS-I/344, dated 22/04/2025.
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.