Amendments in 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-0x7xx1 02025-266730 SG-DLxx-ExG-0ID7E1x0x2x0 25-266730 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 297] दिल्ली, मगं लिार , जसतम्ब र 30, 2025/ आजश्ि न 8, 1947 [रा.रा.रा.क्षे.दि. स.ं 261 No. 297] DELHI, TUESDAY, SEPTEMBER 30, 2025/ASVINA 8, 1947 [N. C. T. D. No. 261 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk¼O;;I&½ जिभाग अजधसचू ना दिल् ली 30 जसतम्ब र, 2025 स.ं 17/2023-राज्य कर (िर) Qk0la0 3¼32½@foÙk¼OI;½;&@2025&26@Mh,l&I@971.&fnYyh eky ,oa los k dj vfèkfu;e] 2017 ¼2017 dk 03½ dh èkkjk 9 dh mi/kkjk ¼1½ rFkk /kkjk 15 dh mi/kkjk ¼5½ }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky] ifj"kn ~ dh vuq'kalk ij] ,rn~}kjk fnukad 30 twu 2017 dh Qk0la0 3¼15½@foÙk¼jktLo&1½@ 2017&18@Mh,l&VI@382 ds }kjk fnYyh jkti= vlk/kkj.k] Hkkx IV]/kkjk 3] mi&/kkjk ¼i½ esa izdkf'kr ljdkj dh vf/klwpuk la0 01@2017& jkT; dj ¼nj½ esa fuEufyf[kr vkSj vf/kd la'kks/ku djr s gSa] vFkkZr % & mDr vf/klwpuk esa& ¼d½ vuqlpw h I esa &2-5% - ¼i½ Øe la[;k 92 vkSj mlls lacafèkr çfof"V;ksa पश् चात~ fuEufyf[kr Øe la[;k vkSj çfof"V;ksa dks vr%LFkkfir fd;k tk,xk] vFkkZr%~& 6575 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼1½ ¼2½ ¼3½ ^^92d 1703 Eksyklsl**( ¼ii½ Øe la[;k 96 vkSj mlls lca afèkr çfof"V;ks a ds पश् चात~ fuEufyf[kr Øe la[;k vkSj çfof"V;ks a dks vr%LFkkfir fd;k tk,xk] vFkkZr%~& ¼1½ ¼2½ ¼3½ Þ96d- 1901 vUu ds vkVs dk [kk| fuekZ.k] ikmMj ds :i e]sa ftles a otu ds vulq kj de ls de 70% vUu “kkfey gks] tks izh iSdsTM vkSj yscy fd, x, gksß( ¼[k½ vuqlpw h III es a & 9%] ¼i½ Øe l[a ;k 13 ds lkeu]s d‚ye ¼3½ e]sa Þ'kh"kZd 1905ß 'kCnks a vkSj vadk sa ds LFkku ij Þ'kh"kZd 1905( vUu ds vkVs dk [kk| fuekZ.k] ikmMj ds :i es]a ftles a otu ds vulq kj de ls de 70% vUu “kkfey gks] tks izh iSdsTM vkSj yscy fd, x, gksß 'kCnksa vkSj vadks a dks çfrLFkkfir fd;k tk,xk( ¼ii½ Øe la[;k 25 vkSj mlls lca afèkr çfof"V;ks a ds पश् चात~~] fuEufyf[kr Øe la[;k vkSj çfof"V;ks a dks vr%LFkkfir fd;k tk,xk] vFkkZr%~& ¼1½ ¼2½ ¼3½ Þ25d 2207 1012 vkS|ksfxd mi;ksx ds fy, fLifjVß( ¼x½ vulq pw h IV & 14% es]a Øe l[a ;k 1 vkSj mll s lacafèkr çfof"V;ksa dks gVk fn;k tk,xkA 2- ;g vfèklwpuk 20 vDVwcj] 2023 l s ykxw gksxhA Vhi % eyw vf/klwpuk la0 01@2017&jkT; dj ¼nj½] fnukad 30 twu] 2017 dks Qk0 la0 3¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@382 ds }kjk fnYyh jkti=] vlkèkkj.k] Hkkx&IV] /kkjk 3] mi&/kkjk ¼i½ eas çdkf'kr dh xbZ Fkh vkSj vafre ckj vfèklwpuk la[;k 11@2023 & jkT; dj ¼nj½ ds }kjk la'kksfèkr dh xbZ Fkh tks fnukad 30 twu] 2025 dks Qk0 la0 3¼12½@foÙk ¼O;;&I½@2025&26@Mh,l&I@596 ds }kjk fnYyh jkti=] vlkèkkj.k] Hkkx&IV] /kkjk 3] mi&/kkjk ¼i½ es a çdkf'kr dh xbZA jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;ik y ds vkns'k ls rFkk muds uke ij] eaxst Çlg, mi lfpo ¼foÙk ½ FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION Delhi, the 30th September, 2025 No. 17/2023-State Tax (Rate) No. F.3 ( 32 )/Fin.(Exp-I)/2025-26/DS-I/971.— In exercise of the powers conferred by sub-section (1) of

section 9 and sub-section (5) of section 15 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 Government’s Notification No. 01/2017- 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/382, dated 30th June, 2017, namely:-[PART IV DELHI GAZETTE : EXTRAORDINARY 3 In the said notification, -

(A) in Schedule I – 2.5%, -

(i) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(1) (2) (3) “92A. 1703 Molasses”;

(ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(1) (2) (3) “96A. 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled”;

(B) in Schedule III – 9%,

(i) against S. No. 13, in column (3), for the words and figures “of heading 1905”, the words and figures “of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled ” shall be substituted;

(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted,

namely: -

(1) (2) (3) “25A. 2207 10 12 Spirits for industrial use”;

(C) in Schedule IV – 14%, S. No. 1 and the entries relating thereto shall be omitted.

2. This notification shall come into force with effect from the 20th day of October, 2023.

Note: -The principal notification number 01/2017 -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/382, dated 30th June, 2017 and was last amended vide notification number 11/2023-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (12)/Fin(Exp-I)/2025-26/DS-I/596, dated 30th June, 2025.

By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANGEJ SINGH, Dy. 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.