Executive Summary:
This notification, issued by the Lieutenant Governor of the National Capital Territory of Delhi, amends Notification No. 01/2017-State Tax Rate. The amendment includes insertions and omissions related to actionable claims and their definitions under the Delhi Goods and Services Tax Act, 2017. It comes into force on October 1, 2023.
Key Points / Main Content:
Amendments to Notification 01/2017-State Tax Rate:
* After S. No. 227 in Schedule IV, a new S. No. 227A is inserted regarding "Specified actionable claim".
* S. No. 228 and 229 and related entries are omitted.
Definition of Specified Actionable Claim:
* Defined as actionable claims involved in or by way of betting, casinos, gambling, horse racing, lottery, or online money gaming, as defined in section 2(102A) of the Delhi Goods and Service Tax Act, 2017.
Interpretation of Terms:
* Words and expressions not defined in this notification but defined in the Delhi Goods and Service Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017, shall have the same meanings as assigned to them in those Acts.
Effective Date:
* The notification is effective from October 1, 2023.
Impact Analysis:
Taxpayers involved in actionable claims:
Impact: Taxpayers dealing with specified actionable claims like betting, casinos, gambling, horse racing, lottery, or online money gaming will be subject to the amended tax regulations.
Action Required: Review and adjust tax practices to comply with the new provisions regarding specified actionable claims, effective October 1, 2023.
Tax Authorities:
Impact: Required to enforce and administer the amended tax regulations related to actionable claims.
Action Required: Update systems and procedures to reflect the changes, and ensure compliance by taxpayers.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted by the Government of National Capital Territory of Delhi.
National Capital Territory of Delhi: A Union Territory of India, which contains New Delhi.
Lieutenant Governor of National Capital Territory of Delhi: The constitutional head of the National Capital Territory of Delhi.
Integrated Goods and Services Tax Act, 2017: A tax law enacted by the Parliament of India.
Finance Expenditure Department: A department of the Government of National Capital Territory of Delhi.
Ravinder Kumar: Joint Secretary of Finance, Expenditure Department of Delhi.
Council: Referencing recommendations of the Council.
New Delhi, Delhi: The capital city of India, located within the National Capital Territory 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-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
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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.