Amendments

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.H-0x5xx0 72025-264415 SG-DLxx-ExG-0ID5E0x7x2x0 25-264415 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 196] दिल्ली, बधु वार, िुलाई 2, 2025/आषाढ़ 11, 1947 [रा.रा.रा.क्षे.दि. स.ं 115 No. 196] DELHI, WEDNESDAY, JULY 2, 2025/ASHADHA 11, 1947 [N. C. T. D. No. 115 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;&I½ foHkkx vf/klwpuk fnYyh] 30 twu] 2025 l-a 11@2023&jkT; dj (nj) Qk- la- 3 ¼12½@foÙk ¼O;;& I½@2025&26@Mh,l& I@596.—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi&/kkjk ¼1½ vkSj /kkjk 15 dh mi&/kkjk ¼5½ }kjk çnÙk 'kfä;ks a dk mi;ksx djrs gq,] jk"Vªh;

jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls larq"V gksus ij fd ,slk djuk tufgr esa vko';d gS] bl ljdkj dh vf/klwpuk la[;k 01@2017&jkT; dj ¼nj½] ftls fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] [kaM 3] mi[kaM ¼i½ la[;k la Qk- 3¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@382] fnukad 30 twu] 2017 eas izdkf”kr fd;k x;k Fkk] es a vkSj vkxs fuEufyf[kr la”kks/ku djrh gS] ;Fkk%& mDr vf/klwpuk eas] ¼i½ vuqlwph es&a ¼d½ dze la[;k 227 vkSj mlls lacaf/kr izfof’V;ks a ds i”pkr] fuEufyf[kr dze la[;k vkSj izfof’V;ka var%LFkkfir dh tk,axh] vFkkZr%& ¼1½ ¼2½ ¼3½ ^^227d dksbZ Hkh v/;k; ^^fofufnZ’V vuq;ksT; nkos^^& Li"Vhdj.k% fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ ¼102d½ eas 4375 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ;Fkk&ifjHkkf’kr vuq;ksT; nkos ls & ¼i½ nkao yxkus;

¼ii½ dSfluks; ¼iii½ n~;wrdzhM+k; ¼iv½ ?kqMnkSM; ¼v½ ykVjh; ;k ¼vi½ vkWuykbu /kuh; xes [ksyuk] Eks a varoZfyr ;k muds ek/;e ls vuq;ksT; nkok vfHkizsr gSA; ¼[k½ dze la[;k 228 vkSj 229 vkSj mlls lacaf/kr çfof"V;ka s dk yksi fd;k tk,xkA ¼ii½ Li"Vhdj.k eas] [kaM ¼v½ ds ckn] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZRk% ^^¼vi½ bl vf/klwpuk eas tks “kCn iz;qDr vkSj ifjHkkf"kr ugh a fd, x, gSa yfsdu fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½] ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ eas ifjHkkf"kr fd, x, gSa] mu 'kCnksa vkSj vfHkO;fä;ks a ds ogh vFkZ gksxa s tks mu vf/kfu;eksa es a fn, x, gSaA^^ 2- ;g vf/klwpuk 1 vDVcw j] 2023 dks ykxw gksxhA uksV% & ç/kku vf/klwpuk la[;k 01@2017 &jkT; dj ¼nj½] fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] [kaM 3] mi&[kaM ¼i½] la[;k la Qk-3¼15½@foÙk ¼jktLo& I½@2017&18@Mh,l&VI@382] fnukad 30 twu] 2017 dks çdkf'kr gqbZ Fkh vkSj vafre ckj vf/klwpuk la[;k 09@2023 & jkT; dj ¼nj½] la[;k la Qk- 3¼24½@foÙk ¼O;;& I½@2023&24@Mh,l& I@149] fnukad 15&02&2024 ds }kjk la'kks/ku fd;k x;k gSA jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] jfoUnz dqekj] Lka;qDr lfpo ¼foÙk½ FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION Delhi, the 30th June, 2025 No. 11/2023-State Tax(Rate) F. No. 3 (12)/Fin.(Exp-I)/2025-26/DS-I/596.—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 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. 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:- In the said notification,

(i) in Schedule IV-

(a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely:-

(1) (2) (3) "227A Any Chapter Specified actionable claim;

Explanation:“specified actionable claim” as defined in section 2(102A) of the Delhi Goods and Service Tax Act, 2017 (03 of 2017) means the actionable claim involved in or by way of—

(i) betting;

(ii) casinos;

(iii) gambling;[PART IV DELHI GAZETTE : EXTRAORDINARY 3

(iv) horse racing;

(v) lottery; or

(vi) online money gaming;”;

(b) S. No. 228 and 229 and the entries relating thereto shall be omitted.

(ii) in the Explanation, after clause (v), the following clause shall be inserted, namely: "(vi) The words and expressions used and not defined in this notification, but defined in the Delhi Goods and Service Tax Act, 2017 (03 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall have the same meanings as assigned to them in those Acts."

2. This notification shall come into force on the 1stday 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 09/2023-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (24)/Fin(Exp- I)/2023-24/DS-I/149, dated 15th February, 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.