**Summary:**
This notification, issued by the Government of the National Capital Territory of Delhi on August 6, 2025, effective immediately, amends Notification No. 82018-State Tax Rate, dated February 23, 2018 (F.3 94FinRevI201718DSVI101). The amendment, made under Section 11, Subsection 1 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), increases the tax rate specified in the original notification. Specifically, in the TABLE of the principal notification, against S. No. 4, in column 4, the entry "6" is substituted with the entry "9". This change is enacted on the recommendation of the Council and deemed necessary in the public interest by the Lieutenant Governor of Delhi. Contact information: Ravinder Kumar, Jt. Secretary Fin. F. No. 18Fin.ExpI202526DSI741.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A law enacted in 2017 concerning goods and services tax within Delhi.
National Capital Territory of Delhi: The formal name for the Delhi region, a Union Territory of India.
Lieutenant Governor of National Capital Territory of Delhi: The administrator of the National Capital Territory of Delhi.
Council: Refers to a council whose recommendations are being considered for amendments to tax rates.
Gazette of Delhi: The official government gazette for the National Capital Territory of Delhi, used for publishing notifications.
Notification No. 82018 State Tax Rate: A specific notification regarding state tax rates that is being amended.
RAVINDER KUMAR: Joint Secretary of Finance, who issued the notification.
Mayapuri, New Delhi: Location of the Dte. of Printing at Government of India Press
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
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असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 228] DELHI, WEDNESDAY, AUGUST 6, 2025/SHRAVANA 15, 1947 [N. C. T. D. No. 162
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 6th August, 2025
F. No. ( 18)/Fin.(Exp-I)/2025-26/DS-I/741/.—In exercise of the powers conferred by sub-section (1) of
section 11 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 amendments in the Government’s Notification No. 8/2018- State Tax (Rate),
published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (94)/Fin
-(Rev-I)/2017-18/DS-VI/101, dated 23rd February, 2018, namely:—
In the said notification, in the TABLE, against S. No. 4, in column (4), for the entry “6%”, the entry “9%” shall
be substituted.
2. This notification shall come into force with immediate effect.
Note: -The principal notification number 08/2018 -State Tax (Rate), was published in the Gazette of Delhi,
Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (94)/Fin(Rev-I)/2017-18/DS-VI/101, dated 23rd
February, 2018.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
RAVINDER KUMAR. Jt. Secretary (Fin.)
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.