Executive Summary:
This notification amends the Delhi Goods and Services Tax Act, 2017. It modifies notification number 12/2017-State Tax Rate, originally published on June 30, 2017. The amendments are made on the recommendations of the Council and are deemed necessary in the public interest.
Key Points / Main Content:
Amendments to Notification 12/2017-State Tax Rate:
* Serial number 25A: The words "transmission and distribution" are replaced with "transmission or distribution".
* Serial number 36B: Inserts a new entry related to services of insurance provided by the Motor Vehicle Accident Fund, with a nil tax rate, against contributions made by insurers for third-party insurance of motor vehicles.
* Serial number 69: Adds "a training partner approved by the National Skill Development Corporation" after item e.
* Paragraph 2: Item w is omitted with effect from April 1, 2025.
* Paragraph 2: Adds a definition for "insurer," aligning it with the Insurance Act, 1938.
Impact Analysis:
Taxpayers/Businesses:
Impact: Modification in tax rates/definitions for specific services.
Action Required: Review and comply with the updated tax rates and definitions, particularly those related to transmission/distribution services, motor vehicle insurance, and training partners.
Insurers:
Impact: Nil tax rate on services of insurance provided by the Motor Vehicle Accident Fund against contributions made for third party insurance of motor vehicles. New definition added in Paragraph 2.
Action Required: Implement changes related to contributions made by insurers out of the premiums collected for third party insurance of motor vehicles.
National Skill Development Corporation Training Partners:
Impact: Inclusion under serial number 69
Action Required: Take note of inclusion under serial number 69.
Government of Delhi/Tax Authorities:
Impact: Implementation and enforcement of the amended tax regulations.
Action Required: Update relevant systems and processes to reflect the changes.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A law enacted by the Government of National Capital Territory of Delhi regarding Goods and Services Tax.
National Capital Territory of Delhi: A Union Territory and a state equivalent region of India.
Motor Vehicles Act, 1988: An act of the Parliament of India that regulates all aspects of road transport vehicles.
Motor Vehicle Accident Fund: A fund constituted under section 164B of the Motor Vehicles Act, 1988, for providing insurance against motor vehicle accidents.
Insurance Act, 1938: An act to consolidate and amend the law relating to the business of insurance.
National Skill Development Corporation: An organization that approves training partners.
Lieutenant Governor of National Capital Territory of Delhi: The head of the National Capital Territory of Delhi.
Delhi: The gazette of Delhi.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-0x9xx0 92025-266017
SG-DLxx-ExG-0ID9E0x9x2x0 25-266017
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 268] दिल्ली, सोमवार, जसतम्ब र 8, 2025/भाद्र 17, 1947 [रा.रा.रा.क्षे.दि. स.ं 214
No. 268] DELHI, MONDAY, SEPTEMBER 8, 2025/BHADRA 17, 1947 [N. C. T. D. No. 214
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
अजधसचू ना
दिल्ली] 8 जसतम्ब र] 2025
I I 862—fnYyh eky ,oa lsok dj vfèkfu;e]
2017 ¼2017 dk 03½ dh èkkjk 9 dh mi&èkkjk ¼3½ vkSj ¼4½] èkkjk 11 dh mi&èkkjk ¼1½] èkkjk 15 dh
mi&èkkjk ¼5½ vkSj èkkjk 148 }kjk çnÙk 'kfä;kas dk ç;kxs djrs gq,] jk"Vªh; jktèkkuh {k=s fnYyh ds
mijkT;iky bl ckr ls larq"V gksrs gq, fd ,slk djuk tufgr es a vko';d gS] ifj"kn dh vuq'kalkvkas ij
,rn~ }kjk fnukda 30&06&2017 dh Qk0la0 3¼15½@foÙk¼jktLo&I½@2017&18@ Mh,l&VI@380 ds
}kjk fnYyh jkti= vlkèkkj.k] Hkkx IV dh /kkjk 3 dh mi&/kkjk ¼i½ eas çdkf'kr vfèklwpuk la[;k
12@2017&jkT; dj ¼nj½ eas fuEufyf[kr vkSj vf/kd l'a kk/s ku djrs gSa] vFkkZr~ %&
¼i½ mä vfèklwpuk eas] rkfydk eas] &
5964 DG//2025
(1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
¼d½ Øe la[;k 25d ds lkeus] dkWye ¼3½ eas] tgka dgha Hkh 'kCnk as Þikjs"k.k vkSj forj.kÞ vkrs
gSa] dss LFkku ij “kCnkas Þikjs"k.k ;k forj.kÞ izfrLFkkfir fd, tk,axs(
¼[k½ Øe la[;k 36d vkSj mlls lacafèkr çfof"V;ks a ds i'pkr~ fuEufyf[kr Øe la[;k vkSj
çfof"V;ka var%LFkkfir dh tk,xa h] vFkkZr~%&
Þ36[k 'kh"kZd eksVj okgu vfèkfu;e] 1988 ¼1988 dk 59½ dh èkkjk 164[k ds 'kUw ; 'kUw ;ß
varxZr xfBr eksVj okgu nq?kZVuk fufèk }kjk eksVj okgukas ds
9971
r`rh; i{k chek ds fy, ,df=r çhfe;e eas ls chekdrkZvks a
;k }kjk fd, x, va'knku ds fo#) çnku dh tkus okyh chek
'kh"kZd lsok,aA
9991
¼x½ Øe la[;k 69 ds lkeus] dkWye ¼3½ dh çfof"V eas] en ¼³½ ds i'pkr] fuEufyf[kr en
var%LFkkfir fd, tk,axs] vFkkZr~%&
Þ¼p½ jk"Vªh; dkS'ky fodkl fuxe }kjk vuqeksfnr çf'k{k.k lk>snkj] ß
¼ii½ mä vfèklwpuk ds iSjk 2 eas]
¼d½ en ¼c½ dks 1 vçSy] 2025 l s foykis dj fn;k tk,xk(
¼[k½ en ¼;¥½ ds i'pkr~ fuEufyf[kr en var%LFkkfir fd, tk,xa ]s vFkkZr~%&
^^¼;¥d½ ÞchekdrkZß dk ogh vFkZ gS tk s chek vfèkfu;e] 1938 ¼1938 dk 4½ dh èkkjk 2 dh
mièkkjk ¼9½ es a ;FkkfofufnZ’V gSAß
jk"Vªh; jktèkkuh {k=s fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds ds uke ij]
exa ts flag] mi lfpo ¼foÙk½
eyw vfèklwpuk la[;k 12@2017&jkT; dj ¼nj½ fnukad 30-06-2017 dh Qk0 la0 3 ¼15½@foÙk
¼jktLo&I½@2017&18@Mh,l&VI@380 ds }kjk fnYyh jkti=] vlk/kkj.k] Hkkx&IV dh /kkjk 3
dh mi/kkjk ¼i½ es a izdkf'kr dh xbZ Fkh rFkk tks vafre ckj fnukad 14-05-2025 dh Qk0 la0 3
¼03½@foÙk ¼O;;& I½@ 2025&26@Mh,l&I@420 ds }kjk fnYyh jkti=] vlk/kkj.k] Hkkx&IV dh
/kkjk 3 dh mi/kkjk ¼i½ eas izdkf'kr vf/klwpuk la[;k 08@2024&jkT; dj ¼nj¼ }kjk la'kkfs/kr dh
x;h FkhA
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 8th September, 2025
No. 06/2025-State Tax (Rate)
F. No. 3 (20 )/Fin.(Exp-I)/2025-26/DS-I/ 862— In exercise of the powers conferred by sub-sections (3) and
(4) of section 9, sub-section (1) of section 11, 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 notification number 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
30-06-2017, namely:-[PART IV DELHI GAZETTE : EXTRAORDINARY 3
(i) In the said notification, in the table, -
(A) against serial number 25A, in column (3), for the words “transmission and distribution” wherever
occurring, the words “transmission or distribution” shall be substituted;
(B) after serial number 36A and the entries relating thereto, the following serial numbers and entries
shall be inserted, namely: -
(1) (2) (3) (4) (5)
“36B Heading Services of insurance provided by the Motor Vehicle Nil Nil”
9971 Accident Fund, constituted under section 164B of the
or Motor Vehicles Act, 1988 (59 of 1988), against
Heading contributions made by insurers out of the premiums
9991 collected for third party insurance of motor vehicles.
(C) against serial number 69, in the entry in column (3), after item (e), the following item shall be inserted,
namely :-
“(f) a training partner approved by the National Skill Development Corporation,”
(ii) in paragraph 2 of the said notification,
(A) item (w) shall be omitted with effect from the 1st day of April, 2025;
(B) after item(zj), the following item shall be inserted, namely: -
“(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act,
1938 (4 of 1938).”.
By Order and in the Name of Lieutenant Governor,
National Capital Territory of Delhi,
MANGEJ SINGH, Dy. 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
30/06/2017 and last amended vide notification number 08/2024-State Tax (Rate) published in the Gazette of
Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (03)/Fin(Exp-I)/2025-26/DS-I/420,
dated 14/05/2025.
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.