3159 DG/2025
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
xxxGIDExxx
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
I
fnYyh] 14 मई] 2025
.
I
I
.—fnYyh eky ,oa lsok dj
vfèkfu;e] 2017 ¼2017 dk 03½ dh èkkjk 9 dh mi&èkkjk ¼3½ ,oa ¼4½] èkkjk 15 dh mi&èkkjk ¼5½ ,oa èkkjk
148 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky bl ckr ls
larq"V gksrs gq, fd ,slk djuk tufgr esa vko';d gS] ifj"kn~ dh flQkfj'kksa ij] ,rn~ }kjk fnukad 30
twu] 2017 dh vfèklwpuk la[;k Qk0 3¼15½@foÙk¼jkt0&I½@2017&18@Mh,l&VI@380 }kjk fnYyh
jkti= vlkèkkj.k ds Hkkx&IV dh /kkjk 3 dh mi&/kkjk ¼i½ esa çdkf'kr ljdkj dh vfèklwpuk la[;k
12@2017&jkT; dj ¼nj½ esa vkSj vf/kd la'kksèku djus ds fy, fuEufyf[kr la'kksèku djrs gSa] vFkkZr~ %&
1 ¼i½ mä vfèklwpuk dh lkj.kh esa &
सं. 147]
दिल्ली, बुधवार, मई 14, 2025/वैिाख 24, 1947
[रा.रा.रा.क्षे.दि. सं. 47
No. 147]
DELHI, WEDNESDAY, MAY 14, 2025/VAISAKHA 24, 1947
[N. C. T. D. No. 47
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-19052025-263195
SG-DL-E-19052025-263195
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼d½ Øe la[;k 25 vkSj rRlacaèkh çfof"V;ksa ds i'pkr~ d‚ye ¼2½] ¼3½ ¼4½ rFkk ¼5½ esa fuEufyf[kr Øe
la[;k ,oa mlls lcafèkr çfof"V;ka var%LFkkfir dh tk,xh] vFkkZr~ %&
¼1½
¼2½
¼3½
¼4½
¼5½
Þ25d
'kh"kZd 9969
;k
'kh"kZd 9986
ehVÇjx
midj.k
fdjk,
ij
miyCèk
djkus]
ehVjksa@VªkalQkeZjksa@dSisflVjksa vkfn dk ijh{k.k djus] fctyh
dusD'ku tkjh djus] ehVjksa@lsok ykbuksa dks LFkkukarfjr
djus] MqfIydsV fcy tkjh djus vkfn की ऐसी lsokvksa dh
vkiwÆr] tks fctyh ikjs"k.k vkSj forj.k mi;ksfxrkvksa }kjk
vius miHkksäkvksa dks çnku dh जाने वाली fctyh ikjs"k.k
vkSj forj.k dh vkiwÆr ds fy, çklafxd ;k lgk;d gSaA
'kwU;
'kwU;Þ
¼[k½ Øe la[;k 44 vkSj rRlacaèkh çfof"V;ksa ds i'pkr~ d‚ye ¼2½] ¼3½ ¼4½ rFkk ¼5½ esa fuEufyf[kr Øe
la[;k ,oa mlls lacafèkr çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr~ %&
¼1½
¼2½
¼3½
¼4½
¼5½
Þ44d
'kh"kZd
9981
vuqnku ds :i esa çkIr çfrQy ds ववरुद्ध
vuqlaèkku ,oa fodkl lsokvksa dh fuEufyf[kr
}kjk vkiwÆr&
¼d½ dksà ljdkjh ननकाय( ;k
¼[k½ vk;dj vfèkfu;e] 1961 dh èkkjk 35 dh
mi&èkkjk ¼1½ ds [kaM ¼ii½ ;k ¼iii½ ds varxZr
vfèklwfpr vuqlaèkku संगठन] fo'ofo|ky;]
d‚yst ;k vU; laLFkkuA
'kwU;
c'krsZ fd vk;dj vfèkfu;e]
1961 dh èkkjk 35 dh mi&
èkkjk ¼1½ ds [kaM ¼ii½ ;k ¼iii½
ds varxZr vfèklwfpr
vuqlaèkku संगठन]
fo'ofo|ky;] d‚yst ;k
vU; laLFkku] vuqlaèkku ,oa
fodkl lsok dh vkiwÆr ds
le; bl izdkj vfèklwfpr
हैAÞ
¼x½ Øe la[;k 66 vkSj rRlacaèkh çfof"V;ksa ds i'pkr~ d‚ye ¼2½] ¼3½ ¼4½ rFkk ¼5½ esa fuEufyf[kr Øe
la[;k ,oa mlls lacafèkr çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr~ %&
¼1½
¼2½
¼3½
¼4½
¼5½
Þ66d 'kh"kZd
9992
dsUæ ;k jkT; 'kSf{kd cksMZ ;k ifj"kn~ ;k dksbZ vU; समान
fudk;] जो pkgs fdlh Hkh uke ls tkuk tk,] ds }kjk dsUæ
ljdkj] jkT; ljdkj] la?k jkT; {ks=] LFkkuh; çkfèkdj.k]
ljdkjh çkfèkdj.k ;k ljdkjh fudk; }kjk LFkkfir] mlds
LokfeRokèkhu ;k mlds }kjk fu;af=r fo|ky; dks çnku dh xÃ
lac)rk lsok,aA
'kwU;
'kwU;Þ
¼?k½ Øe la[;k 69 esa d‚ye ¼2½] ¼3½] ¼4½ vkSj ¼5½ esa rRlacaèkh çfof"V;ksa ds LFkku ij fuEufyf[kr dks
çfrLFkkfir fd;k tk,xk] vFkkZr~ %&
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
¼1½
¼2½
¼3½
¼4½
¼5½
Þ69
'kh"kZd 9983
;k
'kh"kZd
9991
;k
'kh"kZd
9992
fuEufyf[kr }kjk çnku dh xà dksà Hkh lsok,a&
¼d½ Hkkjr ljdkj }kjk LFkkfir jk"Vªh; dkS'ky fodkl fuxe(
¼[k½ jk"Vªh; O;kolkf;d f'k{kk ,oa çf'k{k.k ifj"kn~(
¼x½ jk"Vªh; O;kolkf;d f'k{kk ,oa çf'k{k.k ifj"kn~ }kjk
ekU;rk&çkIr vokfMZax fudk;(
¼?k½ jk"Vªh; O;kolkf;d f'k{kk ,oa çf'k{k.k ifj"kn~ }kjk
ekU;rk&çkIr vkdyu ,tsalh(
¼³½ çf'k{k.k fudk; ] tks jk"Vªh; O;kolkf;d f'k{kk ,oa çf'k{k.k
ifj"kn~ }kjk ekU;rk&çkIr vokfMZax fudk; ds lkFk
çR;kfrr gks]
fuEufyf[kr ds lacaèk esa&
¼i½ jk"Vªh; dkS'ky fodkl fuxe }kjk dk;kZfUor jk"Vªh; dkS'ky
fodkl dk;ZØe ;k dksà vU; स्कीम( ;k
¼ii½ jk"Vªh; dkS'ky çek.ku ,oa ekSfæd iqjLdkj स्कीम ds varxZr
dksà O;kolkf;d dkS'ky fodkl ikBîØe( ;k
¼iii½ jk"Vªh; dkS'ky ;ksX;rk lajpuk ls lac) dksà Hkh
;ksX;rk ;k dkS'ky] ftlds lacaèk esa jk"Vªh; O;kolkf;d
f'k{kk ,oa çf'k{k.k ifj"kn~ us ;ksX;rk iSdst dks
vuqeksfnr fd;k gSA
'kwU;
'kwU;Þ
¼³½ Øe la[;k 71 ds lkeus d‚ye ¼3½ esa] Þjk"Vªh; O;kolkf;d çf'k{k.k ifj"kn~Þ 'kCnksa ds LFkku ij
Þjk"Vªh; O;kolkf;d f'k{kk ,oa çf'k{k.k ifj"kn~Þ 'kCnksa dks çfrLFkkfir fd;k tk,xkA
¼ii½ mä vfèklwpuk ds vuqPNsn 2 esa]
¼v½ en ¼t½ esa&
¼d½ mi&en ¼i½ esa] Þjk"Vªh; O;kolkf;d çf'k{k.k ifj"kn~Þ 'kCnksa ds LFkku ij Þjk"Vªh;
O;kolkf;d f'k{kk ,oa çf'k{k.k ifj"kn~Þ 'kCnksa dks çfrLFkkfir fd;k tk,xkA
¼[k½ mi&en ¼ii½ esa] Þjk"Vªh; O;kolkf;d çf'k{k.k ifj"kn~Þ 'kCnksa ds LFkku ij Þjk"Vªh;
O;kolkf;d f'k{kk ,oa çf'k{k.k ifj"kn~Þ 'kCnksa dks çfrLFkkfir fd;k tk,xkA
2- ;g vfèklwpuk fnukad 10 vDVwcj] 2024 ls ykxw gksxhA
राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल के
आिेि से तथा उनके नाम पर,
jfoanj dqekj, la;qDr lfpo ¼foÙk½
ewy vfèklwpuk fnukad 30 twu] 2017 dks vf/klwpuk la[;k Qk0 3 ¼15½@foÙk ¼jkt0&
I½@2017&18@ Mh,l&VI@380 }kjk fnYyh jkti= vlk/kkj.k ds Hkkx&IV dh /kkjk 3 dh mi&/kkjk ¼i½
esa izdkf”kr dh xbZ Fkh rFkk bls fnukad 20 uoEcj] 2024 dks vf/klwpuk la[;k Qk0 3¼15½@foÙk
¼O;;&I½@2024&25@Mh,l&I@994 }kjk fnYyh jkti= vlk/kkj.k ds Hkkx&IV dh /kkjk 3 dh mi&/kkjk
¼i½ esa izdkf”kr vf/klwpuk la[;k 04@2024&jkT; dj ¼nj½ }kjk vafre ckj la”kksf/kr fd;k x;k FkkA
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 14th May, 2025
No. 08/2024-State Tax (Rate)
F. No. 3 (03)/Fin.(Exp-I)/2025-26/DS-I/420.— In exercise of the powers conferred by sub-sections (3) and
(4) of section 9, 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 amendment further to
amend the Government’s Notification No. 12/2017-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/380, dated 30th June, 2017,
namely:-
1. (i) In the said notification, in the Table, -
(A)
after serial number 25 and the entries relating thereto, the following
serial number and entries
relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
“25A
Heading
9969
or
Heading
9986
Supply of services by way of providing metering
equipment
on
rent,
testing
for
meters/
transformers/capacitors etc., releasing electricity
connection, shifting of meters/service lines, issuing
duplicate bills etc., which are incidental or
ancillary to the supply of transmission and
distribution of electricity provided by electricity
transmission and distribution utilities to their
consumers.
Nil
Nil”
(B)
after serial number 44 and the entries relating thereto, the following serial number and entries
relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
“44A
Heading 9981
Research
and
development
services
against
consideration received in the form of grants supplied by
-
(a) a Government Entity; or
(b) a research association, university, college or
other institution, notified under clauses (ii) or
(iii) of sub-section (1) of section 35 of the
Income Tax Act, 1961
Nil
Provided
that
the
research association,
university, college or
other
institution,
notified
under
clauses (ii) or (iii) of
sub-section (1) of
section 35 of the
Income
Tax
Act,
1961 is so notified
at the time of supply
of the research and
development
service.”
(C)
after serial number 66 and the entries relating thereto, the following serial number and entries
relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
(1)
(2)
(3)
(4)
(5)
“66A
Heading 9992
Services of affiliation provided by a Central or State
Educational Board or Council or any other similar
body, by whatever name called, to a school
established, owned or controlled by the Central
Government, State Government, Union Territory,
local
authority,
Governmental
authority
or
Government entity.
Nil
Nil”
(D)
for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following
shall be substituted, namely: -
(1)
(2)
(3)
(4)
(5)
“69
Heading 9983 or
Heading 9991 or
Heading 9992
Any services provided by -
(a) the National Skill Development Corporation
set up by the Government of India;
(b) the
National
Council
for
Vocational
Education and Training;
(c) an Awarding Body recognized by the
National Council for Vocational Education
and Training;
(d) an Assessment Agency recognized by the
National Council for Vocational Education
and Training;
(e) a
Training
Body
accredited
with
an
Awarding Body that is recognized by the
National Council for Vocational Education
and
Training,
in relation to-
(i) the
National
Skill
Development
Programme
or
any
other
scheme
implemented
by
the
National
Skill
Development Corporation; or
(ii) a vocational skill development course
under the National Skill Certification and
Monetary Reward Scheme; or
(iii) any
National
Skill
Qualification
Framework aligned qualification or skill in
respect of which the National Council for
Vocational Education and Training has
approved a qualification package.
Nil
Nil”
(E)
against serial number 71, in column (3), for the words “National Council for Vocational Training”,
the words “National Council for Vocational Education and Training” shall be substituted.
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(ii)
in paragraph 2 of the said notification,
(A) in item (h), -
(a) in sub-item (i), for the words “National Council for Vocational Training”, the words “National
Council for Vocational Education and Training” shall be substituted.
(b) in sub-item (ii), for the words “National Council for Vocational Training”, the words “National
Council for Vocational Education and Training” shall be substituted.
2.
This notification shall come into force with effect from the 10th day of October, 2024.
By Order and in the Name of the Lt. Governor of
National Capital Territory of Delhi,
RAVINDER KUMAR, Jt. Secy. (Fin.)
Note: -The principal notification number 12/2017 -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/380, dated 30th
June, 2017, and was last amended vide notification number 04/2024-State Tax (Rate), dated 20-11-2024 published in
the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (15)/Fin(Exp-I)/2024-25/DS-
I/994, dated 20th November , 2024.
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: 2025.05.19 12:08:26 +05'30'