**Executive Summary**
This notification from the Government of the National Capital Territory of Delhi, Department of Finance (Expenditure-I), modifies notification No. 26/2018-State Tax (Rate) regarding the Delhi Goods and Services Tax Act, 2017. The key change involves the definition of "Nominated Agency." This notification is effective from November 1, 2025.
**Key Points / Main Content**
* **Amendment to Notification 26/2018-State Tax (Rate):**
* The notification amends the definition of "Nominated Agency" within the explanation section of notification No. 26/2018-State Tax (Rate).
* **Definition of "Nominated Agency":**
* "Nominated Agency" now refers to entities listed in Lists 13, 14, and 15 appended to Table 1 of Notification No. 45/2025-Customs, dated October 24, 2025, published in the Gazette of India.
* **Effective Date:**
* The notification comes into force on November 1, 2025.
**Impact Analysis**
**Key Stakeholders:**
* **Lieutenant Governor of National Capital Territory of Delhi**
**Impact:** To approve the amendments based on the Council's recommendations.
**Action Required:** To ensure amendments are in alignment with existing policy.
* **Delhi Goods and Services Tax Council**
**Impact:** Changes to taxation policy due to this notification will need to be implemented according to recommendations.
**Action Required:** No action required. Notification has already been approved by council.
* **Entities Mentioned in Lists 13, 14, and 15 of Notification No. 45/2025-Customs**
**Impact:** They are officially designated as "Nominated Agencies" for the purpose of the Delhi Goods and Services Tax Act.
**Action Required:** Understand implications of being a "Nominated Agency" under the Act and any associated responsibilities.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: The Act under which the power is exercised to make amendments to tax rates.
Notification No. 26/2018-State Tax (Rate): The principal notification being amended regarding state tax rates.
Delhi: The National Capital Territory to which the notification applies.
Finance (Expenditure-I) Department: The department responsible for issuing the notification.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-1x4xx0 22026-270138
SG-DLxx-ExG-1ID4E0x2x2x0 26-270138
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 49] दिल्ली, बुधिार, फरिरी 11, 2026/माघ 22, 1947 [रा.रा.रा.क्षे.दि. स.ं 464
No. 49] DELHI, WEDNESDAY, FEBRUARY 11, 2026/MAGHA 22, 1947 [N. C. T. D. No. 464
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
जित्त (व्यय-I) जिभाग
अजधसचू ना
दिल्ली, 11 फरिरी, 2026
स ं 18 /2025-राज्य कर (िर)
फा. स.ं 3(41)/जित्त(व्यय-I)/2025-26/डीएस-I/138-—दिल्ली माल एिं सेिा कर अजधजनयम, 2017 (2017 का
03) की धारा 11 की उपधारा (1) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल,
पररषि की जसफाररिों पर, एति द्वारा दिनांक 03-09-2019 की फा0सं0 3(26)/जित्त(राि0-I)/
2019-20/डीएस-VI/391 के द्वारा, दिल्ली रािपत्र, असाधारण, भाग IV, खंड 3, उपखंड (i) में प्रकाजित अजधसूचना संख्या
26/2018- राज्य कर (िर) म ेंजनम्नजलजखत और संिोधन करत ेह,ैं अर्ाात:-
1. उि अजधसूचना म,ें स्ट्पष्टीकरण में, खंड (ग) के स्ट्र्ान पर जनम्नजलजखत खडं को प्रजतस्ट्र्ाजपत दकया िाएगा, अर्ाात:् -
1027 DG/2026 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
“(ग) “नाजमत एिेंसी” का अजभप्राय दिनांक अक्टूबर 24,2025 की अजधसूचना संख्या 45/2025-सीमा िुल्क, भारत
का रािपत्र, असाधारण भाग II, खडं 3, उपखडं (i) म ें प्रकाजित, की ताजलका 1 में संलग्न सूची 13, 14 तर्ा 15 म ें
उजल्लजखत जनकाय से ह”ै
2. यह अजधसूचना 01 निंबर, 2025 स ेलाग ू होगी।
राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल,
के आिेि से तर्ा उनके नाम पर
मंगेि ससंह, उप-सजचि (जित्त)
टीप: मलू अजधसूचना संख्या 26/2018-राज्य कर ( िर), दिनांक 03 जसतंबर, 2019 को दिल्ली रािपत्र, असाधारण,
भाग IV, खंड 3, उपखंड (i) म ें दिनांक 03-09-2019 की फा0स0ं 3(26)/जित्त(राि0-I)/2019-20/डीएस-VI/391 के
द्वारा प्रकाजित की गई र्ी तर्ा जिसे अंजतम बार दिनाकं 15 फरिरी, 2024 की फा0स0ं 3(25)/जित्त(व्यय-I)/
2023-24/डीएस-I/146 के द्वारा दिल्ली रािपत्र, असाधारण, भाग IV, खंड 3, उपखंड (i) म ें प्रकाजित अजधसूचना
संख्या 10 /2023 -राज्य कर ( िर) के द्वारा संिोजधत दकया गया र्ा।
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 11th February, 2026
No. 19/2025-State Tax (Rate)
No. F.3 (41)/Fin.(Exp-I)/2025-26/DS-I/138 .— 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 the recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of NCT of Delhi , No. 26/2018-State Tax (Rate) published in the Gazette of Delhi,
Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (26)/Fin(Rev-I)/2019-20/DS-VI/391,
dated 03-09-2019, namely:-
1. In the said notification, in the Explanation, for clause (c), the following clause shall be substituted, , namely:-
“(c) “Nominated Agency” means entities mentioned in Lists 13, 14 and 15 appended to Table 1 of
Notification No. 45/2025-Customs, dated the 24th October, 2025 published in the Gazette of India,
Extraordinary, Part II, Section 3 Sub-section (i);”
2. This notification shall come into force on the 1st day of November, 2025.
By Order and in the Name of the Lt. Governor of the
National Capital Territory of Delhi,
MANGEJ SINGH, Dy. Secy. (Fin.)[PART IV DELHI GAZETTE : EXTRAORDINARY 3
Note: The principal notification No. 26/2018-State Tax (Rate), dated the 03 September, 2019 was published in the
Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Rev-I)/2019-20/DS-
VI/391, dated 03-09-2019 and was last amended by notification No. 10/2023-State Tax (Rate), published in the Gazette
of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (25)/Fin.(Exp-I)/2023-24/DS-I/146, dated
15th February, 2024.
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and Published by the Controller of Publications, Delhi-110054.