Executive Summary:
This notification, issued by the Lieutenant Governor of the National Capital Territory of Delhi, amends the State Tax Rate notification No. 39/2017. The amendment, effective immediately, modifies the entry at S. No. 1 in the notification's table, concerning the supply of Fortified Rice Kernel Premix for ICDS or similar schemes. It inserts "food inputs for a above" after specific terms related to said supply.
Key Points / Main Content:
Amendment Details:
* The notification amends the Government of Delhi's Notification No. 39/2017-State Tax Rate, dated 27th November 2017.
* In the original notification's table, against S. No. 1, column 3, the amendment adds "food inputs for a above" after "Fortified Rice Kernel Premix supply for ICDS or similar scheme duly approved by the Central Government or any State Government".
Effective Date:
* The amendment is effective immediately.
Original Notification:
* The principal notification was published on November 27, 2017, and last amended on March 10, 2022, via notification number 11/2021-State Tax Rate.
Impact Analysis:
Government of NCT of Delhi (Finance Department):
Impact: Responsible for implementing and overseeing the amended tax rate.
Action Required: Ensure the amended notification is applied correctly and communicated to relevant departments and stakeholders.
State Tax Department, Delhi:
Impact: Responsible for the collection and administration of State Tax in Delhi.
Action Required: Implement the changes in tax collection procedures as per the amended notification.
Suppliers of Fortified Rice Kernel Premix and related food inputs:
Impact: Directly affected by the changes in tax rates applicable to their supplies.
Action Required: Adjust invoicing and tax calculations to reflect the new provisions.
Consumers under ICDS or similar schemes:
Impact: Indirectly affected through potential changes in the cost of fortified rice and related food items.
Action Required: No direct action required.
Other Government Departments:
Impact: For information and necessary action.
Action Required: Take note of the notification for necessary action.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A state law enacted by the National Capital Territory of Delhi related to Goods and Services Tax.
National Capital Territory of Delhi: A Union Territory and a state of India.
Lieutenant Governor of National Capital Territory of Delhi: The constitutional head of the National Capital Territory of Delhi.
Council: An advisory body whose recommendations are considered in the notification.
Delhi Gazette: The official gazette of the National Capital Territory of Delhi, used for publishing government notifications.
Fortified Rice Kernel Premix: A product supplied for ICDS (Integrated Child Development Services) or similar schemes approved by the Central Government or any State Government.
ICDS: Integrated Child Development Services, a government program.
New Delhi: The capital of India and part of the National Capital Territory of Delhi, where various government offices related to the notification are located.
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 72025-265130
SG-DLxx-ExG-3ID1E0x7x2x0 25-265130
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 218] दिल्ली, बधु वार, िुलाई 30, 2025/श्रावण 8, 1947 [रा.रा.रा.क्षे.दि. स.ं 148
No. 218] DELHI, WEDNESDAY, JULY 30, 2025/SHRAVANA 8, 1947 [N. C. T. D. No. 148
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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12 xkMZ QkbyA[PART IV DELHI GAZETTE : EXTRAORDINARY 3
FINANCE (EXPENDITURE-I) DEPARTMENT
DELHI SACHIVALAYA, 1.P. ESTATE: NEW DELHI-110002
NOTIFICATION
Delhi, 30th July, 2025
No. 03/2025-State Tax (Rate)
No. F.3 ( 17)/Fin.(Exp-I)/2025-26/DS-I/ 721.—In exercise of the powers conferred by sub-section (1) 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 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. 39/2017- State Tax
(Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3
(56)/Fin(Rev-I)/2017-18/DS-VI/762, dated 27th November , 2017, namely:-
In the said notification, in the Table, against S. No. 1, in column 3, after the end of words and symbols“(b)
Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any
State Government”, the words and symbols, “(c) food inputs for (a) above.” shall be inserted.
2. This notification shall come into force with immediate effect.
Note:—The principal notification number 39/2017 -State Tax (Rate), was published in the Gazette of Delhi,
Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (56)/Fin (Rev-I)/2017-18/DS-VI/762 dated 27th
November, 2017 and was last amended vide notification number 11/2021-State Tax (Rate), published in the Gazette
of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (50)/Fin(Exp-I)/2021-22/DS-I/137, dated
10/03/2022.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi.
RAVINDER KUMAR, Jt. Secy. (Fin.)
Copy forwarded for information to:-
1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.
2. The Secretary to the Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi.
3. The Secretary to Hon’ble Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New
Delhi.
4. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
5. S.O to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
6. The Additional Chief Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New
Delhi.
7. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in
Delhi Gazette Part-IV (Extraordinary) in today’s date.
8. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi.
9. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
10. The Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat,
New Delhi.
11. Website.
12. Guard File.
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and Published by the Controller of Publications, Delhi-110054.