Executive Summary:
This notification, issued by the Lieutenant Governor of the National Capital Territory of Delhi, amends Notification No. 17/2017-State Tax Rate, related to the Delhi Goods and Services Tax Act, 2017. The amendment modifies the explanation of "specified premises". This notification takes effect from April 1, 2025.
Key Points / Main Content:
Amendment Details:
* **Definition of "Specified Premises":** The notification substitutes the definition of "specified premises" to align with clause xxxvi of paragraph 4 of notification number 11/2017-State Tax Rate dated June 30, 2017.
Effective Date:
* **Effective Date:** The amendment comes into force on April 1, 2025.
Notification History:
* **Principal Notification:** Notification No. 17/2017-State Tax Rate was initially published on June 30, 2017.
* **Previous Amendment:** The notification was last amended on December 21, 2023, by Notification No. 16/2023-State Tax Rate.
Impact Analysis:
Businesses/Taxpayers:
* Impact: Businesses need to take note of the changes to definition of specified premises to ensure compliance with Delhi Goods and Services Tax Act, 2017.
* Action Required: Review and understand the updated definition of "specified premises" and adjust practices accordingly to ensure correct tax application from April 1, 2025.
Tax Authorities:
* Impact: Required to implement and enforce the amended notification from April 1, 2025.
* Action Required: Update relevant systems and guidelines to reflect the new definition of "specified premises" and ensure consistent application.
Key Entities Referenced
National Capital Territory of Delhi: A union territory and a state of India, where the notification is issued and applicable.
Delhi Goods and Services Tax Act, 2017: A state law that empowers the Lieutenant Governor to make amendments to tax rates.
Lieutenant Governor of National Capital Territory of Delhi: The executive authority responsible for issuing the notification based on the recommendations of the Council.
Council: The recommending body whose advice the Lieutenant Governor acts upon.
Notification No. 17/2017 State Tax Rate: The principal notification being amended regarding state tax rates.
Gazette of Delhi: The official publication in which government notifications are published.
Notification No. 11/2017 State Tax Rate: A referenced notification related to the definition of 'specified premises'.
New Delhi: The location where the document was printed and published. (Mayapuri, New Delhi and 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-3xx1x0 72025-265127
SG-DLxx-ExG-3ID1E0x7x2x0 25-265127
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 217] DELHI, WEDNESDAY, JULY 30, 2025/SHRAVANA 8, 1947 [N. C. T. D. No. 147
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, 30th July, 2025
No. 08/2025-State Tax (Rate)
F. No. F.3 (16 )/Fin.(Exp-I)/2025-26/DS-I/720.—In exercise of the powers conferred by sub-sections (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
Government’s Notification No. 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, in the Explanation, for item (c), the following shall be substituted, namely,-
“ “specified premises” has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of
notification number 11/2017-State Tax (Rate) dated 30.06.2017.”.
2. This notification shall come into force with effect from the 1stday of April, 2025.
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 17/2017 –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/375, dated
30/06/2017 and was last amended by notification number 16/2023-State Tax (Rate), published in the Gazette of Delhi,
Extraordinary, Part IV, Section 3, Sub Section (i) vide number F.3 (17)/Fin(Exp-I) 2023-24/DS-I/1069 dated
21/12/2023.
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.