Executive Summary:
This notification, issued by the Lieutenant Governor of Delhi, amends the 2017 Delhi Goods and Services Tax Act, specifically regarding tax rates. It inserts a new item, "Gene Therapy," into the Schedule and modifies the definition of "prepackaged and labelled". The notification takes effect immediately.
Key Points / Main Content:
Amendments to the 2017 Delhi Goods and Services Tax Act:
* **New Item in Schedule:** A new item, "Gene Therapy," is inserted into the Schedule after S. No. 105.
* **Definition of "Prepackaged and Labelled":** The definition of "prepackaged and labelled" is amended to mean commodities intended for retail sale containing not more than 25 kg or 25 litres, prepacked as defined in the Legal Metrology Act, 2009, where the package or label bears declarations as required by the Legal Metrology Act, 2009 and its rules.
Effective Date:
* The notification comes into force with immediate effect.
Impact Analysis:
Businesses Dealing with Goods and Services Tax:
* Impact: Businesses involved in the supply of gene therapy and prepackaged commodities will be affected by the change in tax regulations and definitions.
* Action Required: These businesses need to understand the implications of the new regulations and ensure compliance with the updated tax rates and labeling requirements.
Consumers:
* Impact: Consumers purchasing gene therapy or prepackaged and labelled items may experience changes in pricing due to the revised tax structure.
* Action Required: Consumers should be aware of potential price adjustments on affected goods.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi, India, in 2017.
National Capital Territory of Delhi: The administrative region encompassing New Delhi, India. The notification is issued by the Lieutenant Governor of this territory.
Lieutenant Governor of National Capital Territory of Delhi: The constitutional head of the National Capital Territory of Delhi.
Gazette of Delhi: The official journal of the government of Delhi in which notifications, regulations, and other legal documents are published.
Legal Metrology Act, 2009: An act related to standards of weights and measures in India.
Ravinder Kumar: Joint Secretary of Finance, Expenditure Department, National Capital Territory of Delhi, signing the notification.
30 June, 2017: Date of the original notification being amended.
New Delhi, Delhi: Location where the document was printed
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. 197] DELHI, WEDNESDAY, JULY, 2, 2025/ASHADHA 11, 1947 [N. C. T. D. No. 116
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 30th June, 2025
No. 02/2025-State Tax (Rate)
F. No. 3 (13)/Fin.(Exp-I)/2025-26/DS-I/597.—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 further amendments in the Government’s Notification No. 2/2017- 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/374, dated 30th June, 2017, namely:-
In the said notification, -
(a) in the Schedule, after S. No. 105 and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
“105A. 30 Gene Therapy”;
(b) in the Explanation, for clause (ii) and proviso appended to it, the following clause shall be
substituted, namely:-
“(ii)The expression ‘pre-packaged and labelled’ means all commodities that are intended for retail sale and
containing not more than 25 kg or 25 litre, which are ‘pre-packed’ as defined in clause (l) of section 2 of the
Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label
securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act,
2009 (1 of 2010) and the rules made thereunder.”.
2. This notification shall come into force with immediate effect.
Note: -The principal notification number 2/2017 -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/374, dated 30th
June, 2017 and was last amended vide notification number 3/2024-State Tax (Rate), published in the Gazette of Delhi,
Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (13)/Fin(Exp-I)/2024-25/DS-I/866, dated
10/10/2024.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Jt. Secy. (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.