STATE TAX RATE

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.H-3xx1x0 72025-265128 SG-DLxx-ExG-3ID1E0x7x2x0 25-265128 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 216] दिल्ली, बधु वार, िुलाई 30, 2025/श्रावण 8, 1947 [रा.रा.रा.क्षे.दि. स.ं 146 No. 216] DELHI, WEDNESDAY, JULY 30, 2025/SHRAVANA 8, 1947 [N. C. T. D. No. 146 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 30 िलु ाई] 2025 I I .—fnYyh eky ,o a lsok dj vfèkfu;e] 2017 ¼2017 dk 03½ dh èkkjk 9 dh mi&èkkjk ¼1½]¼3½ ,o a ¼4½] èkkjk 11 dh mi&èkkjk ¼1½] èkkjk 15 dh mi&èkkjk ¼5½ rFkk /kkjk 148 }kjk çnÙk 'kfä;kas dk ç;kxs djrs gq,] jk"Vªh; jktèkkuh {k=s fnYyh ds mijkT;iky] bl ckr ls larq"V gksrs gq, fd ,slk djuk tufgr es a vko';d gS] ifj"kn~ dh vuq”kla kvks a ij ,rn~ }kjk fnukda 30-06-2017 dh Qk0la0 3¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@381 ds }kjk fnYyh jkti= vlkèkkj.k] Hkkx&IV dh /kkjk 3 dh mi&/kkjk ¼i½ eas çdkf'kr ljdkj dh vfèklwpuk la[;k 11@2017&jkT; dj ¼nj½ es a fuEufyf[kr vkSj vf/kd l'a kk/s ku djrs gSa] vFkkZr~ %& mDr vf/klwpuk eas]& ¼i½ fnukad 01 vizSy] 2025 l s izHkkoh Li’Vhdj.k ls lacf/kr ifjPNsn 4 es a & ¼d½ [kaM ¼xxxv½ dk foykis fd;k tk,xk( 5129 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼[k½ [kaM ¼xxxvi½ ds LFkku ij fuEufyf[kr [kaM dks izfrLFkfir fd;k tk,xk] vFkkZr~ %& **¼xxxvi½ fdlh foRrh; o’kZ gsrq **fofufnZ’V ifjlj** ls vfHkizsr gS & ¼d½ ,slk ifjlj tgka ls vkifwrZdrkZ us iwoZorhZ foRrh; o’kZ es a ,slh ^gkVs y vkokl^ los k iznku dh gS] ftles a vkokl dh fdlh bdkbZ dh vkiwfrZ dk eYw ; izfr bdkbZ izfrfnu lkr gtkj ikpa lkS #i;s ls vf/kd ;k lerqY; gS( vFkok ¼[k½ ,slk ifjlj ftld s fy, ^gkVs y vkokl* los k dh vkifwrZ djus okys iath—r O;fä us iwoZorhZ foÙkh; o"kZ dh igyh tuojh dks ;k mlds i”pkr~ rFkk 31 ekpZ rd mä ifjlj dk s fofufnZ’V ifjlj ?kksf"kr fd;k gS( vFkok ¼x½ ,ls k ifjlj ftlds fy, ita hdj.k gsrq vkons u djus okys O;fä us iathdj.k vkons u ds fy, ikorh çkIr djus ds iaæg fnuks a ds Hkhrj mä ifjlj dk s fofufnZ’V ifjlj ?kkfs"kr fd;k gS(ß ¼ii½ vuqyXud VI ds i'pkr~] fuEufyf[kr vuqyXudksa dks var%LFkkfir fd;k tk,xk] vFkkZr~%& VII xxxvi gksVy vkokl lsok dh vkiwfrZ djus okys iath—r O;fä }kjk {ks=kfèkdkj okys th,lVh çkfèkdkjh ds le{k ifjlj dk s ^fofufnZ’V ifjlj* ?kkfs"kr djus dh ?kk"s k.kkA lanHkZ la[;k & fnukad % & 1- eSa@ge---------------------------- ¼O;fä dk uke½ ,rn~ }kjk ;g ?kk"s k.kk djrk ga@w djrs gSa fd ------------------------------- ------------------------¼irk½----------------------------ij fLFkr ifjlj foÙkh; o"kZ--------------------¼o’kZ½---------------- ds fy, ^fofufnZ’V ifjlj* gksxkA 2- blds vfrfjDr] eaS le>rk ga@w ge le>rs gSa fd mä ?kk"s k.kk mi;qZDr ¼1½ eas fofuÆn"V lai.w kZ foÙkh; o"kZ ij ykx w gksxh rFkk ckn ds foÙkh; o"kk±s ij Hkh ykx w gkrs h jgxs h] tc rd fd eaS@ge vuqyXud IX es a fofuÆn"V çk:i eas ?kk"s k.kk nkf[ky djds ?kkfs’kr ugha djrk g¡w@djrs gSa] rc rd ifjlj ^fofufnZ’V ifjlj* ds :i eas ugha gSA fofèkd uke% & th,lVhvkÃ,u% & iSu la[;k izkfèk—r gLrk{kjdrkZ dk uke % izkfèk—r gLrk{kjdrkZ ds gLrk{kj % ¼fnukfadr ikorh½ Vhi%[PART IV DELHI GAZETTE : EXTRAORDINARY 3 1- fdlh foÙkh; o"kZ ds fy, ifjlj dks *fofufnZ’V ifjlj* ds :i eas ?kkfs"kr djus okyh mijkäs ?kk"s k.kk iath—r O;fä }kjk iwoZorhZ foÙkh; o"kZ dh 1 tuojh dk s ;k mlds i”pkr~] ysfdu iwoZorhZ foÙkh; o"kZ 31 ekpZ rd nkf[ky dh tk,xhA 2- mijkäs ?kk"s k.kk çR;ds ifjlj ds fy, vyx ls nkf[ky djuh gksxhA VIII xxxvi {k=s kfèkdkj okys th,lVh çkfèkdkjh ds le{k iathdj.k gsrq vkons u djus okys O;fä }kjk ifjlj dk s ^fofufnZ’V ifjlj* ?kksf"kr djus dh ?kk"s k.kkA lanHkZ la[;k& fnukad % & 1- eaS@ge-------------------------- ¼O;fä dk uke½ us ,vkj,u la[;k--------------------- ds }kjk iathdj.k gsrq vkons u fd;k gS rFkk ,rn~ }kjk ?kk"s k.kk djrk g¡w@djrs gSa fd---------------------¼irk½---------------------------------------- ij fLFkr ifjlj iathdj.k dh çHkkoh frfFk ls foÙkh; o"kZ ds var rd ^fofufnZ’V ifjlj* gksxkA 2- blds vfrfjDr] eSa le>rk gaw@ge le>rs gSa fd mä ?kk"s k.kk vkxkeh foÙkh; o"kk±s ij Hkh ykxw gkxs h] tc rd fd eSa@ge vuqyXud IX es a fofuÆn"V çk:i eas ?kk"s k.kk nkf[ky djds ?kkfs’kr ugha djrk gw¡@djrs gSa] rc rd ifjlj ^fofufnZ’V ifjlj* ds :i eas ugha gSA fofèkd uke % & ,vkj,u% & iSu la[;k & izkfèk—r gLrk{kjdrkZ dk uke % izkfèk—r gLrk{kjdrkZ ds gLrk{kj % ¼fnukafdr ikorh½ ukVs % mijksä ?kk"s k.kk çR;sd ifjlj ds fy, vyx ls nkf[ky djuh gksxhA4 DELHI GAZETTE : EXTRAORDINARY PART IV] vuqyXud IX xxxvi Zष्ट ष ष lanHkZ la[;k& fnukad% & 1- eSa@ge---------------------------- ¼O;fä dk uke½ ,rn~ }kjk ;g ?kk"s k.kk djrk ga@w djrs gSa fd ------------------------- ------------------------------¼irk½----------------------------ij fLFkr ifjlj foÙkh; o"kZ--------------------¼o’kZ½---------------- ds fy, ^fofufnZ’V ifjlj* ugha gksxkA 2- blds vfrfjDr] eaS le>rk ga@w ge le>rs gSa fd mä ?kk"s k.kk mi;qZDr ¼1½ eas fofuÆn"V lai.w kZ foÙkh; o"kZ ij ykx w gksxh rFkk vkxkeh foÙkh; o"kks± ij Hkh ykx w gkrs h jgxs h] tc rd fd eaS@ge vuqyXud VII eas fofuÆn"V çk:i eas ?kk"s k.kk nkf[ky djds ?kkfs’kr ugha djrk g¡w@djrs gSa] rc rd ifjlj ^fofufnZ’V ifjlj* ds :i eas gksxkA fofèkd uke% & th,lVhvkÃ,u@,vkj,u% & iSu la[;k izkfèk—r gLrk{kjdrkZ dk uke % izkfèk—r gLrk{kjdrkZ ds gLrk{kj % ¼fnukafdr ikorh½ Vhi% 1- fdlh foÙkh; o"kZ ds fy, ifjlj dks *fofufnZ’V ifjlj* ds :i esa ?kksf"kr ugha djus okyh mijkäs ?kk"s k.kk iwoZorhZ foÙkh; o"kZ dh 1 tuojh dks ;k mlds i”pkr~] ysfdu iwoZorhZ foÙkh; o"kZ 31 ekpZ rd nkf[ky dh tk,xhA 2- mijkäs ?kk"s k.kk çR;ds ifjlj ds fy, vyx ls nkf[ky djuh gksxhA jk"Vªh; jktèkkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jÇonj dqekj, la;qDr lfpo ¼foRr uksV ewy vfèklwpuk la[;k 11@2017&jkT; dj ¼nj½] fnukda 30-06-2017 dh Qk0 la0 3 ¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@381 ds }kjk fnYyh jkti=] vlk/kkj.k] Hkkx&IV dh /kkjk 3 dh mi/kkjk ¼i½ eas izdkf”kr dh xbZ Fkh rFkk ftls vafre ckj fnukda 08-01-2025 dh Qk0 la0 3 ¼21½@foÙk ¼O;;& I½@2024&25@Mh,l&I@34 ds }kjk fnYyh jkti=] vlk/kkj.k] Hkkx&IV dh /kkjk 3 dh mi/kkjk ¼i½ es a izdkf”kr vf/klwpuk la[;k 07@2024&jkT; dj ¼nj½ }kjk la”kkfs/kr fd;k x;k FkkA[PART IV DELHI GAZETTE : EXTRAORDINARY 5 FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 30th July, 2025 No. 05/2025-State Tax (Rate) No. F.3 ( 15)/Fin.(Exp-I)/2025-26/DS-I/719— In exercise of the powers conferred by sub-sections (1), (3), and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 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. 11/2017- 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/381, dated 30-06-2017, namely:- In the said notification,- (i) in paragraph 4 relating to Explanation, with effect from the 1st day of April, 2025,- (a) clause (xxxv) shall be omitted; (b) for clause (xxxvi),the following clause shall be substituted, namely:- “(xxxvi)“Specified premises”, for a financial year, means,- (a) a premises from where the supplier has provided in the preceding financial year, ‘hotel accommodation’ service having the value of supply of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent; or (b) a premises for which a registered person supplying ‘hotel accommodation’ service has filed a declaration, on or after the 1st of January and not later than 31st of March of the preceding financial year, declaring the said premises to be a specified premises; or (c) a premises for which a person applying for registration has filed a declaration, within fifteen days of obtaining acknowledgement for the registration application, declaring the said premises to be a specified premises;”; (ii) after Annexure VI, the following Annexures shall be inserted, namely:— “Annexure VII OPT-IN DECLARATION FOR REGISTERED PERSON (See para 4(xxxvi)) Declaration by a registered person supplying hotel accommodation service before the jurisdictional GST authority declaring the premises to be a ‘specified premises’. Reference No.- Date: - 1. I/We ……………………. (name of Person) do hereby declare that the premises at ……(address)…… shall be a ‘specified premises’ for the Financial Year ………(yyyy-yy)………. 2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises as not a ‘specified premises’ by filing a declaration in the format specified at Annexure IX.6 DELHI GAZETTE : EXTRAORDINARY PART IV] Legal Name: - GSTIN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: 1. The above declaration, declaring the premises as a ‘specified premises’ for a Financial Year, shall be filed by a registered person on or after 1stof January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year. 2. The above declaration shall have to be filed separately for each premises. Annexure VIII OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION (See para 4(xxxvi)) Declaration by a person applying for registration before the jurisdictional GST authority declaring the premises to be a ‘specified premises’. Reference No.- Date: - 1. I/We ……………………. (name of Person) have applied for registration vide ARN No. ………………………. and do hereby declare that the premises at ……(address)…… shall be a ‘specified premises’ from the effective date of registration till the end of the Financial Year. 2. Further, I/We understand the said declaration will apply to the subsequent Financial Years also, unless I/We declare the premises asnot a ‘specified premises’ by filing a declaration in the format specified at Annexure IX. Legal Name: - ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: The above declaration shall have to be filed separately for each premises. Annexure IX OPT-OUT DECLARATION (See para 4(xxxvi)) Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST authority declaring the premises as not a ‘specified premises’. Reference No.- Date: - 1. I/We ……………………. (name of Person) do hereby declare that the premises at ………(address)…… shall not be a ‘specified premises’ for the Financial Year ………(yyyy- yy)………[PART IV DELHI GAZETTE : EXTRAORDINARY 7 2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises to be a ‘specified premises’ by filing a declaration in the format specified at Annexure VII. Legal Name: - GSTIN/ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: 1. The above declaration, declaring the premises as not a ‘specified premises’, for a Financial Year, shall be filed on or after 1stof January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year. 2. The above declaration shall have to be filed separately for each premises.”. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Jt. Secy. (Fin.) Note: The principal notification number 11/2017 –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/381, dated 30/06/2017 and last amended vide notification number 07/2024-State Tax (Rate) published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (21)/Fin(Exp-I)/2024- 25/DS-I/34, dated 08/01/2025. 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.