**Executive Summary**
This notification, issued by the Government of the National Capital Territory of Delhi on September 22, 2025, amends notification number 17/2017-State Tax (Rate) concerning the Delhi Goods and Services Tax Act, 2017. It introduces a new clause regarding services provided via local delivery by individuals not liable for registration under Section 22(1) of the Act through electronic commerce operators. The notification is effective from September 22, 2025.
**Key Points / Main Content**
* **Amendment to Notification 17/2017-State Tax (Rate):**
* A new clause is added after clause (iv) in the notification.
* The new clause specifies that services via local delivery are exempt from certain registration requirements.
* **Services via Local Delivery:**
* The exemption applies to individuals supplying services through an electronic commerce operator.
* This individual must not be liable for registration under Section 22, subsection (1) of the Delhi Goods and Services Tax Act, 2017.
* **Effective Date:**
* The notification is effective from September 22, 2025.
**Impact Analysis**
**Electronic Commerce Operators**
*Impact:* May experience changes in compliance requirements related to individuals supplying services through their platform.
*Action Required:* Review and update their systems to reflect the new exemption criteria and ensure compliance.
**Individuals Supplying Services via Electronic Commerce Operators**
*Impact:* Some individuals may be exempt from registration under Section 22(1) of the Delhi Goods and Services Tax Act, 2017.
*Action Required:* Assess their liability for registration based on the new clause, and comply with updated procedures.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: The primary law being amended by this notification.
Finance (Expenditure-I) Department: The department issuing the notification.
National Capital Territory of Delhi: The geographical area to which the policy applies.
Notification No. 17/2017-State Tax (Rate): The original notification being amended.
Electronic Commerce Operator: Entities providing services through electronic commerce are impacted by the policy.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.-GअID.-H2x4xx0 92025-266372
SG-DLxx-ExG-2ID4E0x9x2x0 25-266372
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 286] दिल्ली, सोमिार, जसतम्ब र 22, 2025/भाद्र 31, 1947 [रा.रा.रा.क्षे.दि. स.ं 247
No. 286] DELHI, MONDAY, SEPTEMBER 22, 2025/BHADRA 31, 1947 [N. C. T. D. No. 247
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
जित्त (व्यय-I) जिभाग
अजधसचू ना
दिल् ली, 22 जसतम्ब र, 2025
स.ं 17/2025-राज्य कर (िर)
फा. स.ं 3(29)/जित्त(व्यय-I)/2025-26/डीएस-I/932.—दिल्ली माल एिं सेिा कर अजधजनयम, 2017 (2017 का
03) की धारा 9 की उपधारा (5) द्वारा प्रित्त िजियों का प्रयोग करते हुए, राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल,
पररषि की जसफाररिों पर, एति्द्वारा दिनांक 30-06-2017 की फा.स.ं 3(15)/जित्त(राि.-I)/2017-18/डीएस-VI/375 के
द्वारा, दिल्ली के रािपत्र, असाधारण, भाग IV, खंड 3, उपखडं (i) में प्रकाजित अजधसूचना संख्या 17/2017- राज्य कर
(िर) म ेंजनम्नजलजखत और संिोधन करते ह,ैं अर्ाात:-
1. उि अजधसूचना म,ें खंड (iv) के पश्चात ्जनम्नजलजखत खडं कोअतं ःस्ट्र्ाजपत दकया िाएगा, अर्ाात्:-
“स्ट्र्ानीय जडलीिरी के माध्यम स े सेिाए,ँ िहाँ ऐसी सेिाए ँ प्रिान करने िाला व्यजि इलेक्ट्रॉजनक िाजणज्य
ऑपरेटर के माध्यम स े दिल्ली माल एि ं सेिा अजधजनयम, 2017 की धारा 22 की उपधारा (1) के अंतगात
पंिीकरण के जलए उत्तरिायी नहीं ह।ै ”
6297 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
2. यह अजधसूचना 22 जसतंबर, 2025 स ेलाग ू होगी।
राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल
के आिेि से तर्ा उनके नाम पर,
मंगेि ससंह, उप-सजचि
टीप: मलू अजधसूचना संख्या 17/2017-राज्य कर (िर), दिनांक 30 िून, 2017 को दिल्ली के रािपत्र, असाधारण,
भाग IV, खडं 3, उपखंड (i) म ें दिनांक 30-06-2017 की फा.स.ं 3(15)/जित्त(राि.-I)/2017-18/डीएस-VI/375 के
द्वारा प्रकाजित की गई र्ी तर्ा जिसे अंजतम बार दिनांक 30 िुलाई, 2025 की फा.स.ं 3(16)/जित्त(व्यय-I)/2025-
26/डीएस-VI/375 के द्वारा दिल्ली के रािपत्र, असाधारण, भाग IV, खंड 3, उपखडं (i) में प्रकाजित अजधसूचना
संख्या 08/2025-राज्य कर (िर) के द्वारा संिोजधत दकया गया र्ा।
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 22nd September, 2025
No. 17/2025-State Tax (Rate)
F. No. 3(29)/Fin.(Exp-I)/2025-26/DS-I/932.—In exercise of the powers conferred by sub-section (5) of
section 9 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 number 17/2017-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/375, dated 30-06-2017, namely:-
1. In the said notification, after clause (iv), the following clause shall be inserted, namely:-
“Services by way of local delivery where the person supplying such services through an electronic
commerce operator is not liable for registration under sub section (1) of Section 22 of the Delhi Goods
and Services Act, 2017.
2. This notification shall come into force with effect from 22nd September, 2025.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANGEJ SINGH, Dy. Secy.
Note : The principal notification No. 17/2017-State Tax (Rate), dated the 30th June, 2017 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/375, dated 30-06-2017 and was last amended by notification No. 08/2025-State Tax (Rate),
published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide
number F. 3 ( 16)/Fin.(Exp-I)/2025-26/DS-11-720, dated 30th July, 2025.
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.