## Report on Delhi Goods and Services Tax Act, 2017 - Notification No. 08/2024-State Tax Rate Amendment
**1. Executive Summary:**
This report analyzes Notification No. 08/2024-State Tax Rate, issued by the Government of the National Capital Territory of Delhi on May 14, 2025. This notification amends the Government's Notification No. 12/2017-State Tax Rate, specifically concerning exemptions and inclusions of services under the Delhi Goods and Services Tax (DGST) Act, 2017. The key changes introduce or clarify GST treatment on services related to electricity distribution, research and development, educational services, and vocational skill development. The changes generally introduce or reaffirm a Nil GST rate for specific qualifying services.
**2. Introduction:**
The purpose of this report is to provide a detailed overview of Notification No. 08/2024-State Tax Rate, based solely on the provided policy text. This report aims to inform affected industries and stakeholders about the amendments to the Delhi Goods and Services Tax (DGST) Act, 2017, focusing on the implications for various service sectors.
**3. Policy Overview:**
* This notification is an amendment to the Government’s Notification No. 12/2017-State Tax Rate, published on June 30, 2017.
* **Core Objective(s):** The core objective of this amendment, as inferred from the text, is to clarify and refine the application of GST rates to specific categories of services, seemingly with the intent to provide exemptions (Nil rate) to certain essential or publicly beneficial services.
**4. Background and Rationale:**
The amendment is likely driven by a need to address ambiguities or perceived inequities in the application of GST to specific services. The introduction of new categories with Nil GST rates suggests a policy decision to support specific sectors. The changes related to skill development further indicate a focus on promoting vocational training initiatives.
**5. Key Provisions / Changes:**
The amendment introduces the following key changes to Notification No. 12/2017-State Tax Rate:
* **Addition of Serial Number 25A (Heading 9969 & 9986):** This inserts a Nil GST rate for services related to electricity transmission and distribution, including metering, equipment rental, testing, connection releases, meter service line shifting, and duplicate bill issuance. The change benefits electricity transmission and distribution utilities by explicitly excluding these services from GST liability.
* **Addition of Serial Number 44A (Heading 9981):** It introduces a Nil GST rate for research and development (R&D) services provided by research associations, universities, colleges, or other institutions notified under specific clauses of Section 35 of the Income Tax Act, 1961, provided the consideration is received in the form of grants from a Government Entity. This incentivizes R&D activities by exempting specific R&D services from GST, subject to grant funding and meeting the conditions of the Income Tax Act.
* **Addition of Serial Number 66A (Heading 9992):** This provision sets a Nil GST rate for affiliation services provided by Central or State Educational Boards or Councils (or similar bodies) to schools established, owned, or controlled by government entities (Central, State, Union Territory, or local authority). The change reduces the financial burden on government-supported educational institutions by exempting affiliation service fees from GST.
* **Substitution of Serial Number 69 (Heading 9983, 9991 & 9992):** This change substitutes the existing entry for services provided by specific skill development organizations with a Nil GST rate. The included organizations are: The National Skill Development Corporation (NSDC), the National Council for Vocational Education and Training (NCVET), Awarding Bodies recognized by NCVET, Assessment Agencies recognized by NCVET, and Training Bodies accredited with NCVET recognized Awarding Bodies. The exempted services relate to the National Skill Development Programme, vocational skill development courses, and National Skill Qualification Framework aligned qualifications. This supports skill development initiatives by providing GST exemption for training and assessment services rendered by specified organizations.
* **Editorial Corrections:** Minor amendments are made to serial number 71 and paragraph 2 of the original notification to replace "National Council for Vocational Training" with "National Council for Vocational Education and Training".
**6. Target Audience and Stakeholders:**
Based on the text, the directly affected stakeholders include:
* Electricity transmission and distribution utilities and their consumers.
* Research associations, universities, colleges, and other institutions involved in R&D, particularly those receiving grants from Government Entities.
* Central and State Educational Boards and Councils.
* Schools established, owned, or controlled by governmental authorities.
* The National Skill Development Corporation.
* The National Council for Vocational Education and Training.
* Awarding Bodies and Assessment Agencies recognized by the National Council for Vocational Education and Training.
* Training Bodies accredited with Awarding Bodies recognized by the National Council for Vocational Education and Training.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Finance Expenditure Department of the Government of the National Capital Territory of Delhi is the responsible agency for issuing the notification. The Lieutenant Governor of Delhi approved the notification.
* **Timelines:** The notification comes into effect on October 10, 2024. This suggests that businesses need to adjust their tax calculations and reporting from this date onwards.
* **Procedures:** No specific procedures are detailed within the text. However, affected entities need to assess how these changes affect their GST obligations and potentially revise their accounting and invoicing practices to reflect the new exemptions.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these amendments are:
* **Reduced cost of electricity:** The Nil GST rate on electricity distribution services could translate to lower costs for consumers.
* **Increased R&D investment:** The GST exemption for R&D services funded by grants could incentivize more research and development activities.
* **Support for government-run schools:** The exemption on affiliation services should help to alleviate some financial strain on government-affiliated schools.
* **Boost to skill development:** Exempting GST on vocational training programs should encourage participation and investment in skill development initiatives.
**9. Conclusion:**
Notification No. 08/2024-State Tax Rate introduces significant amendments to the Delhi Goods and Services Tax Act, 2017, particularly concerning GST exemptions for specific services related to electricity distribution, research and development, education, and skill development. The amendments aim to clarify and refine the application of GST, potentially reducing costs for consumers and promoting key sectors. Affected industries and stakeholders should carefully review the changes and adjust their practices to ensure compliance from October 10, 2024.
Key Entities Referenced
GOVERNMENT OF INDIA: The governing body issuing the notification.
DELHI: Location where the gazette was published.
WEDNESDAY, MAY 14, 2025: Date of the Delhi Gazette issue.
VAISAKHA 24, 1947: Date in the Indian national calendar.
N. C. T. D.: Abbreviation for National Capital Territory of Delhi.
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI: The specific governmental body issuing the notification within Delhi.
fnYyh jkti vlkkkj.k: Refers to the Gazette of Delhi, Extraordinary.
fnYyh: Delhi.
eky ,o a lsok dj vfkfu;e 2017: Hindi translation of the Delhi Goods and Services Tax Act, 2017.
Delhi Goods and Services Tax Act, 2017: A tax act being amended by this notification.
Lieutenant Governor of National Capital Territory of Delhi: The executive authority in Delhi issuing the notification.
Council: An advisory body whose recommendations are being followed.
30 twu 2017: Date of the original notification being amended (June 30, 2017).
Notification No. 122017State Tax Rate: The original notification being amended.
Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub section i: The publication location of the original notification.
30th June, 2017: Date of the original notification being amended.
Income Tax Act, 1961: Indian law related to income tax, mentioned in the context of research and development services.
Central Government: The federal government of India.
State Government: The government of a state within India.
Union Territory: A type of administrative division in India.
National Skill Development Corporation: An organization set up by the Government of India for skill development.
Government of India: The national government of India.
National Council for Vocational Education and Training: A council related to vocational education and training.
National Skill Development Programme: A program implemented by the National Skill Development Corporation.
National Skill Certification and Monetary Reward Scheme: A scheme related to skill development and rewards.
National Skill Qualification Framework: A framework for skill qualifications.
10th day of October, 2024: The effective date of this notification.
RAVINDER KUMAR: Joint Secretary who signed the notification.
20th November , 2024: Date when the notification was last amended.
Government of India Press, Ring Road, Mayapuri, New Delhi110064: Location of the printing press.
Controller of Publications, Delhi110054: Publisher of the document.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-1x9xx0 52025-263195
SG-DLxx-ExG-1ID9E0x5x2x0 25-263195
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 147] दिल्ली, बधु वार, मई 14, 2025/विै ाख 24, 1947 [रा.रा.रा.क्षे.दि. स.ं 47
No. 147] DELHI, WEDNESDAY, MAY 14, 2025/VAISAKHA 24, 1947 [N. C. T. D. No. 47
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
fnYyh] 14 मई] 2025
.
I I .—fnYyh eky ,o a lsok dj
vfèkfu;e] 2017 ¼2017 dk 03½ dh èkkjk 9 dh mi&èkkjk ¼3½ ,oa ¼4½] èkkjk 15 dh mi&èkkjk ¼5½ ,oa èkkjk
148 }kjk çnÙk 'kfä;kas dk ç;kxs djrs gq,] jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky bl ckr ls
larq"V gksrs gq, fd ,ls k djuk tufgr eas vko';d gS] ifj"kn~ dh flQkfj'kka s ij] ,rn~ }kjk fnukad 30
twu] 2017 dh vfèklwpuk la[;k Qk0 3¼15½@foÙk¼jkt0&I½@2017&18@Mh,l&VI@380 }kjk fnYyh
jkti= vlkèkkj.k ds Hkkx&IV dh /kkjk 3 dh mi&/kkjk ¼i½ es a çdkf'kr ljdkj dh vfèklwpuk la[;k
12@2017&jkT; dj ¼nj½ eas vkSj vf/kd l'a kkès ku djus ds fy, fuEufyf[kr la'kkès ku djrs gSa] vFkkZr~ %&
1 ¼i½ mä vfèklwpuk dh lkj.kh eas &
3159 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
¼d½ Øe la[;k 25 vkjS rRlacèa kh çfof"V;kas ds i'pkr~ d‚ye ¼2½] ¼3½ ¼4½ rFkk ¼5½ es a fuEufyf[kr Øe
la[;k ,o a mlls lcafèkr çfof"V;k a var%LFkkfir dh tk,xh] vFkkZr~ %&
¼1½ ¼2½ ¼3½ ¼4½ ¼5½
Þ25d 'kh"kZd 9969 e h VÇjx midj.k fdjk, ij miyCèk djkus] 'kUw ; 'kUw ;Þ
;k ehVjks@a Vªkla QkeZjkas@dSisflVjks a vkfn dk ijh{k.k djus] fctyh
'kh"kZd 9986 dusD'ku tkjh djus] ehVjks@a lsok ykbuks a dk s LFkkukarfjr
djus] MqfIydsV fcy tkjh djus vkfn lsokvkas dh
की ऐसी
vkiÆwr] tk s fctyh ikjs"k.k vkSj forj.k mi;kfsxrkvkas }kjk
vius miHkksäkvkas dk s çnku dh fctyh ikjs"k.k
जाने वाली
vkSj forj.k dh vkiÆwr ds fy, çklafxd ;k lgk;d gSaA
¼[k½ Øe la[;k 44 vkSj rRlacèa kh çfof"V;kas ds i'pkr~ d‚ye ¼2½] ¼3½ ¼4½ rFkk ¼5½ eas fuEufyf[kr Øe
la[;k ,o a mlls lacafèkr çfof"V;k a var%LFkkfir dh tk,axh] vFkkZr~ %&
¼1½ ¼2½ ¼3½ ¼4½ ¼5½
Þ44d 'kh"kZd vuqnku ds :i eas çkIr çfrQy ds 'kUw ; c'krsZ fd vk;dj vfèkfu;e]
ववरुद्ध
9981 vuqlaèkku ,o a fodkl lsokvkas dh fuEufyf[kr 1961 dh èkkjk 35 dh mi&
}kjk vkiÆwr& èkkjk ¼1½ ds [kaM ¼ii½ ;k ¼iii½
ds varxZr vfèklwfpr
¼d½ dkÃs ljdkjh ननकाय( ;k vuqlaèkku संगठन]
¼[k½ vk;dj vfèkfu;e] 1961 dh èkkjk 35 dh fo'ofo|ky;] d‚yst ;k
mi&èkkjk ¼1½ ds [kaM ¼ii½ ;k ¼iii½ ds varxZr vU; laLFkku] vuqlaèkku ,oa
vfèklwfpr vuqlaèkku ] fo'ofo|ky;] fodkl lsok dh vkiÆwr ds
संगठन
d‚yst ;k vU; laLFkkuA le; bl idz kj vfèklwfpr
AÞ
है
¼x½ Øe la[;k 66 vkSj rRlacèa kh çfof"V;kas ds i'pkr~ d‚ye ¼2½] ¼3½ ¼4½ rFkk ¼5½ eas fuEufyf[kr Øe
la[;k ,o a mlls lacafèkr çfof"V;k a var%LFkkfir dh tk,axh] vFkkZr~ %&
¼1½ ¼2½ ¼3½ ¼4½ ¼5½
Þ66d 'kh"kZd dsUæ ;k jkT; 'kSf{kd ckMs Z ;k ifj"kn~ ;k dkbs Z vU; 'kUw ; 'kUw ;Þ
समान
9992
fudk;] pkgs fdlh Hkh uke ls tkuk tk,] ds }kjk dsUæ
जो
ljdkj] jkT; ljdkj] la?k jkT; {k=s ] LFkkuh; çkfèkdj.k]
ljdkjh çkfèkdj.k ;k ljdkjh fudk; }kjk LFkkfir] mlds
LokfeRokèkhu ;k mlds }kjk fu;af=r fo|ky; dk s çnku dh xÃ
lac)rk lsok,Aa
¼?k½ Øe la[;k 69 eas d‚ye ¼2½] ¼3½] ¼4½ vkjS ¼5½ eas rRlacèa kh çfof"V;kas ds LFkku ij fuEufyf[kr dks
çfrLFkkfir fd;k tk,xk] vFkkZr~ %&[PART IV DELHI GAZETTE : EXTRAORDINARY 3
¼1½ ¼2½ ¼3½ ¼4½ ¼5½
Þ69 'kh"kZd 9983 fuEufyf[kr }kjk çnku dh xà dkÃs Hkh los k,&a 'kUw ; 'kUw ;Þ
;k 'kh"kdZ
¼d ½ Hkkjr ljdkj }kjk LFkkfir jk"Vªh; dkS'ky fodkl fuxe(
9991
¼[k½ jk"Vªh; O;kolkf;d f'k{kk ,o a çf'k{k.k ifj"kn~(
;k 'kh"kdZ
¼x½ jk"Vªh; O;kolkf;d f'k{kk ,o a çf'k{k.k ifj"kn~ }kjk
9992
ekU;rk&çkIr vokfMZxa fudk;(
¼?k½ jk"Vªh; O;kolkf;d f'k{kk ,o a çf'k{k.k ifj"kn~ }kjk
ekU;rk&çkIr vkdyu ,tsla h(
¼³½ çf'k{k.k fudk; ] tk s jk"Vªh; O;kolkf;d f'k{kk ,o a çf'k{k.k
ifj"kn~ }kjk ekU;rk&çkIr vokfMZxa fudk; ds lkFk
çR;kfrr gk]s
fuEufyf[kr ds lacaèk es&a
¼i½ jk"Vªh; dkS'ky fodkl fuxe }kjk dk;kZfUor jk"Vªh; dkS'ky
fodkl dk;ZØe ;k dkÃs vU; ( ;k
स्कीम
¼ii½ jk"Vªh; dkS'ky çek.ku ,o a ekSfæd iqjLdkj
स्कीम
ds varxZr
dkÃs O;kolkf;d dkS'ky fodkl ikBîØe( ;k
¼iii½ jk"Vªh; dkS'ky ;kXs ;rk lajpuk ls lac) dkÃs Hkh
;kXs ;rk ;k dkS'ky] ftlds lacaèk esa jk"Vªh; O;kolkf;d
f'k{kk ,o a çf'k{k.k ifj"kn~ us ;kXs ;rk idS st dks
vuqeksfnr fd;k gSA
¼³½ Øe la[;k 71 ds lkeus d‚ye ¼3½ eas] Þjk"Vªh; O;kolkf;d çf'k{k.k ifj"kn~Þ 'kCnks a ds LFkku ij
Þjk"Vªh; O;kolkf;d f'k{kk ,o a çf'k{k.k ifj"kn~Þ 'kCnks a dk s çfrLFkkfir fd;k tk,xkA
¼ii½ mä vfèklwpuk ds vuqPNsn 2 es]a
¼v½ en ¼t½ es&a
¼d½ mi&en ¼i½ eas] Þjk"Vªh; O;kolkf;d çf'k{k.k ifj"kn~Þ 'kCnks a ds LFkku ij Þjk"Vªh;
O;kolkf;d f'k{kk ,oa çf'k{k.k ifj"kn~Þ 'kCnkas dk s çfrLFkkfir fd;k tk,xkA
¼[k½ mi&en ¼ii½ es]a Þjk"Vªh; O;kolkf;d çf'k{k.k ifj"kn~Þ 'kCnks a ds LFkku ij Þjk"Vªh;
O;kolkf;d f'k{kk ,oa çf'k{k.k ifj"kn~Þ 'kCnkas dk s çfrLFkkfir fd;k tk,xkA
2- ;g vfèklwpuk fnukda 10 vDVwcj] 2024 ls ykx w gksxhA
राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल के
आिेि से तथा उनके नाम पर,
jfona j dqekj, la;qDr lfpo ¼foÙk½
eyw vfèklwpuk fnukad 30 twu] 2017 dk s vf/klwpuk la[;k Qk0 3 ¼15½@foÙk ¼jkt0&
I½@2017&18@ Mh,l&VI@380 }kjk fnYyh jkti= vlk/kkj.k ds Hkkx&IV dh /kkjk 3 dh mi&/kkjk ¼i½
eas izdkf”kr dh xbZ Fkh rFkk bls fnukad 20 uoEcj] 2024 dk s vf/klwpuk la[;k Qk0 3¼15½@foÙk
¼O;;&I½@2024&25@Mh,l&I@994 }kjk fnYyh jkti= vlk/kkj.k ds Hkkx&IV dh /kkjk 3 dh mi&/kkjk
¼i½ es a izdkf”kr vf/klwpuk la[;k 04@2024&jkT; dj ¼nj½ }kjk vafre ckj la”kkfs/kr fd;k x;k FkkA4 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 14th May, 2025
No. 08/2024-State Tax (Rate)
F. No. 3 (03)/Fin.(Exp-I)/2025-26/DS-I/420.— In exercise of the powers conferred by sub-sections (3) and
(4) of section 9, 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 amendment further to
amend the Government’s Notification No. 12/2017-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/380, dated 30th June, 2017,
namely:-
1. (i) In the said notification, in the Table, -
(A) after serial number 25 and the entries relating thereto, the following serial number and entries
relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
(1) (2) (3) (4) (5)
“25A Heading Supply of services by way of providing metering Nil Nil”
9969 or equipment on rent, testing for meters/
Heading transformers/capacitors etc., releasing electricity
9986 connection, shifting of meters/service lines, issuing
duplicate bills etc., which are incidental or
ancillary to the supply of transmission and
distribution of electricity provided by electricity
transmission and distribution utilities to their
consumers.
(B) after serial number 44 and the entries relating thereto, the following serial number and entries
relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
(1) (2) (3) (4) (5)
“44A Heading 9981 Research and development services against Nil Provided that the
consideration received in the form of grants supplied by research association,
- university, college or
other institution,
(a) a Government Entity; or notified under
clauses (ii) or (iii) of
(b) a research association, university, college or sub-section (1) of
other institution, notified under clauses (ii) or section 35 of the
(iii) of sub-section (1) of section 35 of the Income Tax Act,
Income Tax Act, 1961 1961 is so notified
at the time of supply
of the research and
development
service.”
(C) after serial number 66 and the entries relating thereto, the following serial number and entries
relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -[PART IV DELHI GAZETTE : EXTRAORDINARY 5
(1) (2) (3) (4) (5)
“66A Heading 9992 Services of affiliation provided by a Central or State Nil Nil”
Educational Board or Council or any other similar
body, by whatever name called, to a school
established, owned or controlled by the Central
Government, State Government, Union Territory,
local authority, Governmental authority or
Government entity.
(D) for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following
shall be substituted, namely: -
(1) (2) (3) (4) (5)
“69 Heading 9983 or Any services provided by - Nil Nil”
Heading 9991 or
Heading 9992 (a) the National Skill Development Corporation
set up by the Government of India;
(b) the National Council for Vocational
Education and Training;
(c) an Awarding Body recognized by the
National Council for Vocational Education
and Training;
(d) an Assessment Agency recognized by the
National Council for Vocational Education
and Training;
(e) a Training Body accredited with an
Awarding Body that is recognized by the
National Council for Vocational Education
and Training,
in relation to-
(i) the National Skill Development
Programme or any other scheme
implemented by the National Skill
Development Corporation; or
(ii) a vocational skill development course
under the National Skill Certification and
Monetary Reward Scheme; or
(iii) any National Skill Qualification
Framework aligned qualification or skill in
respect of which the National Council for
Vocational Education and Training has
approved a qualification package.
(E) against serial number 71, in column (3), for the words “National Council for Vocational Training”,
the words “National Council for Vocational Education and Training” shall be substituted.6 DELHI GAZETTE : EXTRAORDINARY PART IV]
(ii) in paragraph 2 of the said notification,
(A) in item (h), -
(a) in sub-item (i), for the words “National Council for Vocational Training”, the words “National
Council for Vocational Education and Training” shall be substituted.
(b) in sub-item (ii), for the words “National Council for Vocational Training”, the words “National
Council for Vocational Education and Training” shall be substituted.
2. This notification shall come into force with effect from the 10th day of October, 2024.
By Order and in the Name of the Lt. Governor of
National Capital Territory of Delhi,
RAVINDER KUMAR, Jt. Secy. (Fin.)
Note: -The principal notification number 12/2017 -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/380, dated 30th
June, 2017, and was last amended vide notification number 04/2024-State Tax (Rate), dated 20-11-2024 published in
the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Exp-I)/2024-25/DS-
I/994, dated 20th November , 2024.
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.