**Executive Summary**
This Delhi Gazette notification (No. 11/2025-State Tax (Rate)), issued by the Finance (Expenditure-I) Department on September 22, 2025, amends the Delhi Goods and Services Tax Act, 2017. It replaces the entry in column (4) against S.No. 1 in the table of notification No. 03/2017 with "9%". The notification comes into force on September 22, 2025.
**Key Points / Main Content**
* **Amendment to Delhi Goods and Services Tax Act, 2017:**
* The Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, has amended the Delhi Goods and Services Tax Act, 2017.
* **Specific Change in Notification 03/2017:**
* In the table of notification No. 03/2017-State Tax (Rate), the entry in column (4) against serial number 1 is replaced with "9%".
* **Effective Date:**
* This notification is effective from September 22, 2025.
* **Authority:**
* The notification is issued by order and in the name of the Lieutenant Governor of the National Capital Territory of Delhi.
* **Reference to Previous Notifications:**
* The principal notification No. 03/2017-State tax (rate), dated the 30th June, 2017 was published in the Gazette of NCT of Delhi, Extraordinary, Part IV, section 3, sub- section(i), vide number F.3(15)/Fin/(Rev-I)/2017-18/DS-VI/382, dated the 30th June, 2017 and was last amended, by notification No.08/2022-State tax (rate), Dated the 12th October, 2022 ,published in the Gazette of NCT of Delhi, extraordinary, Part IV, Section 3, sub-section(i), vide number F.3(20)/Fin.(Exp-I)/2022-23/DS-I/820.
**Impact Analysis**
**Businesses in Delhi**
* **Impact:** The change in the tax rate to 9% affects businesses liable to pay taxes under the Delhi Goods and Services Tax Act, 2017. This rate change could impact the pricing and profitability of affected goods or services.
* **Action Required:** Businesses need to update their systems and processes to reflect the new 9% tax rate for applicable transactions. They should also review their pricing strategies to account for the change.
**Tax Authorities**
* **Impact:** The tax authorities responsible for administering the Delhi Goods and Services Tax Act need to implement this change in their systems and procedures.
* **Action Required:** The tax authorities need to update their systems, inform relevant officers, and communicate the change to taxpayers. They also need to ensure that tax returns and assessments reflect the new rate.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: The primary law being amended in this notification. (Act No. 3 of 2017)
Notification No.03/2017-State Tax (Rate), dated the 30th June, 2017: The notification being amended by this document, related to state tax rates in Delhi.
National Capital Territory of Delhi: The geographical area to which the policy primarily applies.
Finance (Expenditure-I) Department: The issuing department for this notification.
Council: The recommending body to Lieutenant Governor.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-2x3xx0 92025-266314
SG-DLxx-ExG-2ID3E0x9x2x0 25-266314
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 280] दिल्ली, सोमिार, जसतम्ब र 22, 2025/भाद्र 31, 1947 [रा.रा.रा.क्षे.दि. स.ं 241
No. 280] DELHI, MONDAY, SEPTEMBER 22, 2025/BHADRA 31, 1947 [N. C. T. D. No. 241
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, 22 जसतम्ब र, 2025
स.ं 11/2025-राज्य कर (िर)
फा. स.ं 3(23)/जित्त(व्यय-I)/2025-26/डीएस-I/926.—दिल्ली माल एिं सेिा कर अजधजनयम, 2017 (2017 का
3) की धारा 11 की उपधारा (1) द्वारा प्रित्त िजियों का प्रयोग करते हुए, राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल,
पररषि की जसफाररिों पर, एति द्वारा दिनांक 30 िून, 2017 की फा0स0ं 3(15)/जित्त(राि0-I)/2017-18/डीएस-
VI/373 के द्वारा, राष्ट्रीय रािधानी क्षेत्र दिल्ली के रािपत्र, असाधारण, भाग IV, खंड 3, उपखंड (i) में प्रकाजित दिनांक
30 िून, 2017 की अजधसूचना संख्या 03/2017- राज्य कर (िर) के द्वारा दिल्ली माल एि ं सेिा कर अजधजनयम, 2017 म ें
जनम्नजलजखत और संिोधन करत े हैं
उि अजधसूचना की, सारणी म,ें क्रम संख्या 1 के सामने, कॉलम (4) की प्रजिजि के स्ट्थान पर, प्रजिजि “9%” को
प्रजतस्ट्थाजपत दकया िाएगा।
6250 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
2. यह अजधसूचना 22 जसतम्बर, 2025 को लागू होगी।
राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल,
के आिेि से तथा उनके नाम पर,
मंगेि ससंह, उप-सजचि
मूल अजधसूचना संख्या 03/2017-राज्य कर (िर), दिनांक 30 िून, 2017 को राष्ट्रीय रािधानी क्षेत्र दिल्ली के रािपत्र,
असाधारण, भाग IV, खंड 3, उप-खंड (i) में दिनांक 30 िून, 2017 की फा0 स0ं 3(15)/जित्त(राि0-I)/2017-18/डीएस-
VI/382, के द्वारा प्रकाजित की गई थी तथा जिसे अंजतम बार फा0 स0ं 3(20)/जित्त(व्यय0-I)/2022-23/डीएस-VI/820 के
द्वारा राष्ट्रीय रािधानी क्षेत्र दिल्ली के रािपत्र, असाधारण, भाग IV, खडं 3, उप-खंड (i) म ें प्रकाजित दिनांक 12 अक्टूबर,
2022 की अजधसूचना संख्या 08/2022-राज्य कर (िर) के द्वारा संिोजधत दकया गया था।
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 22nd September, 2025
No. 11/2025-State Tax(Rate)
F. No. 3 (23)/Fin.(Exp-I)/2025-26/DS-I/926.—In exercise of the powers conferred by sub-section (1) of
section 11 of the Delhi Goods and Services Tax Act, 2017 (3 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
Delhi Goods and Services Tax Act, 2017 in the notification No.03/2017-State Tax (Rate), dated the 30thJune, 2017,
published in the Gazette of NCT of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide
number F.3(15)/Fin/(Rev-I)/2017-18/DS-VI/373, dated the 30thJune, 2017, namely,
in the said notification, in the TABLE, against S.No. 1, for the entry in column (4), the entry “9%” shall be
substituted.
2. This notification shall come into force on the 22nd day of September, 2025.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANGEJ SINGH, Dy. Secy
The principal notification No. 03/2017-State tax (rate), dated the 30thJune, 2017 was published in the Gazette of NCT
of Delhi, Extraordinary, Part IV, section 3, sub- section(i), vide number F.3(15)/Fin/(Rev-I)/2017-18/DS-VI/382,
dated the 30thJune, 2017 and was last amended, by notification No.08/2022-State tax (rate), Dated the
12th October,2022 ,published in the Gazette of NCT of Delhi, extraordinary, Part IV, Section 3, sub-section(i),
vide number F.3(20)/Fin.(Exp-I)/2022-23/DS-I/820.
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.