219DG/2025

(1)

रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99

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असाधारण

EXTRAORDINARY

प्राजधकार से प्रकाजित

PUBLISHED BY AUTHORITY

भाग IV

PART IV

राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

fnYyh] 8 tuojh] 2025

फा. सं.

.—fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017

dk 03½ dh /kkjk 9 dh mi/kkjk ¼1½] mi/kkjk ¼3½ vkSj ¼4½] /kkjk 11 dh mi/kkjk ¼1½] /kkjk 15 dh mi/kkjk ¼5½] /kkjk 16 dh

mi/kkjk ¼1½ vkSj /kkjk 148 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls

larq"V gks dj fd ,slk djuk tufgr esa vko';d gS] ifj"kn dh flQkfj'kksa ij] ljdkj dh vf/klwpuk la[;k

11@2017&jkT; dj ¼nj½] ftls fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] [kaM 3] mi&[kaM ¼1½ esa la-Qk-3¼15½@foÙk

¼jktLo&1½@ 2017&18@ Mh,l&VI@381] fnukad 30 twu] 2017 ds rgr çdkf'kr fd;k x;k Fkk] esa vkSj fuEufyf[kr

la'kks/ku djrs gSa] vFkkZRk%&

सं. 15]

दिल्ली, बुधवार, िनवरी 8, 2025/पौष 18, 1946

[रा.रा.रा.क्षे.दि. सं. 327

No. 15]

DELHI, WEDNESDAY, JANUARY 8, 2025/PAUSHA 18, 1946

[N. C. T. D. No. 327

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-09012025-260076

SG-DL-E-09012025-260076

DELHI GAZETTE : EXTRAORDINARY

PART IV]

mä vf/klwpuk esa] lkj.kh esa] Øe la[;k 8 ds le{k]

¼i½ en ¼ivd½ vkSj LraHk ¼3½] ¼4½ vkSj ¼5½ esa mlls lacaf/kr çfof"V;ksa ds i'pkr~ fuEufyf[kr en vkSj LraHk ¼3½]

¼4½ vkSj ¼5½ esa mlls lacaf/kr çfof"V;k¡ var%LFkkfir dh tk,axh] vFkkZRk%&

¼3½

¼4½

¼5½

“(ivख);kf=;ksa dk] lkeku ds lkFk

;k mlds fcuk] gokbZ ekxZ ls] lhV

'ks;j vk/kkj ij gsyhd‚IVj esa

ifjoguA

2-5

c'krsZ fd lsok vkiwfrZ esa ç;qä eky ij

yxk, x, buiqV VSDl dk ØsfMV u fy;k

x;k gksA

¼—i;k Li"Vhdj.k ls lacaf/kr iSjkxzkQ 4 ds

[kaM ¼iv½ dk lanHkZ ysa½A

¼ii) LraHk ¼3½ esa] en ¼vii½ esa] dks"Bd vkSj vad Þ¼ivd½ß ds i'pkr] dks"Bd vkSj vad Þ¼ivख½ß var%LFkkfir fd, tk,axsA

2 ;g vf/klwpuk 10vDVwcj] 2024 ls ykxw gksxhA

uksV% & ewy vf/klwpuk la[;k 11@2017&jkT; dj ¼nj½] fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] [kaM 3] mi&[kaM ¼i½ es

açdkf'kr dh xbZ Fkh] la-Qk-3¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI/381] fnukad 30 twu] 2017 ds rgr vkSj vafre

ckj vf/klwpuk la[;k 12@2023&jkT; dj ¼nj½] fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] [kaM 3] mi&[kaM ¼i½ es açdkf'kr]

la-Qk- 3 ¼05½@foÙk ¼O;;&I½@2024&25@Mh,l&I/694] fnukad 14 vxLr] 2024 ds rgr la'kksf/kr dh xbZ FkhA

jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky

ds vkns'k ls rFkk muds uke ij

रविन्‍द्र्कुमार] संयुक््त्lfpo ¼foÙk½

FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

Delhi, the 8th January, 2025

No. 07/2024-State Tax (Rate)

F.No. 3 (21)/Fin.(Exp-I)/2024-25/DS-I/34.—In exercise of the powers conferred by sub-section (1), sub-

section (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section

16 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 30th June, 2017, namely:-

In the said notification, in the Table, against serial number 8,

(i)

after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries

relating thereto in columns (3), (4) and (5) shall be inserted, namely:—

(3)

(4)

(5)

“(ivb) Transportation of passengers, with or without

accompanied baggage, by air, in a helicopter on seat

share basis.

2.5

Provided that credit of input tax charged on

goods used in supplying the service has not

been taken.

[Please refer to clause (iv) of paragraph 4

relating to Explanation].”.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

(ii) in column (3), in item (vii), after the brackets and figures “(iva),”, the brackets and figures “(ivb),” shall be

inserted.

This notification shall come into force with effect from the 10th day of October, 2024.

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 30th

June, 2017 and was last amended vide notification number 12/2023-State Tax (Rate), published in the Gazette of

Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (05)/Fin(Exp-I)/2024-25/DS-I/694, dated

14th August, 2024.

By Order and in the Name of the Lt. Governor of

the National Capital Territory of Delhi,

RAVINDER KUMAR, Jt. Secy. (Fin.)

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.

GORAKHA NATH YADAVA

Digitally signed by GORAKHA NATH

YADAVA

Date: 2025.01.09 15:48:16 +05'30'