4375 DG/2025
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
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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
foÙk ¼O;;&I½ foHkkx
vf/klwpuk
fnYyh] 30 twu] 2025
la- 11@2023&jkT; dj (nj)
Qk- la- 3 ¼12½@foÙk ¼O;;& I½@2025&26@Mh,l& I@596.—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017
dk 03½ dh /kkjk 9 dh mi&/kkjk ¼1½ vkSj /kkjk 15 dh mi&/kkjk ¼5½ }kjk çnÙk 'kfä;ksa dk mi;ksx djrs gq,] jk"Vªh;
jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls larq"V gksus ij fd ,slk djuk tufgr esa vko';d gS] bl ljdkj dh
vf/klwpuk la[;k 01@2017&jkT; dj ¼nj½] ftls fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] [kaM 3] mi[kaM ¼i½ la[;k la Qk-
3¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@382] fnukad 30 twu] 2017 esa izdkf”kr fd;k x;k Fkk] esa vkSj vkxs
fuEufyf[kr la”kks/ku djrh gS] ;Fkk%&
mDr vf/klwpuk esa]
¼i½ vuqlwph esa&
¼d½ dze la[;k 227 vkSj mlls lacaf/kr izfof’V;ksa ds i”pkr] fuEufyf[kr dze la[;k vkSj izfof’V;ka var%LFkkfir
dh tk,axh] vFkkZr%&
¼1½
¼2½
¼3½
^^227d
dksbZ Hkh v/;k;
^^fofufnZ’V vuq;ksT; nkos^^&
Li"Vhdj.k% fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ ¼102d½ esa
सं. 196]
दिल्ली, बुधवार, िुलाई 2, 2025/आषाढ़ 11, 1947
[रा.रा.रा.क्षे.दि. सं. 115
No. 196]
DELHI, WEDNESDAY, JULY 2, 2025/ASHADHA 11, 1947
[N. C. T. D. No. 115
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-05072025-264415
SG-DL-E-05072025-264415
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
;Fkk&ifjHkkf’kr vuq;ksT; nkos ls &
¼i½ nkao yxkus;
¼ii½ dSfluks;
¼iii½ n~;wrdzhM+k;
¼iv½ ?kqMnkSM;
¼v½ ykVjh; ;k
¼vi½ vkWuykbu /kuh; xse [ksyuk]
Eksa varoZfyr ;k muds ek/;e ls vuq;ksT; nkok vfHkizsr gSA;
¼[k½ dze la[;k 228 vkSj 229 vkSj mlls lacaf/kr çfof"V;kas dk yksi fd;k tk,xkA
¼ii½ Li"Vhdj.k esa] [kaM ¼v½ ds ckn] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZRk%
^^¼vi½ bl vf/klwpuk esa tks “kCn iz;qDr vkSj ifjHkkf"kr ugha fd, x, gSa ysfdu fnYyh eky vkSj lsok dj vf/kfu;e] 2017
¼2017 dk 03½] ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ esa ifjHkkf"kr fd, x, gSa] mu 'kCnksa vkSj
vfHkO;fä;ksa ds ogh vFkZ gksaxs tks mu vf/kfu;eksa esa fn, x, gSaA^^
2- ;g vf/klwpuk 1 vDVwcj] 2023 dks ykxw gksxhA
uksV% & ç/kku vf/klwpuk la[;k 01@2017 &jkT; dj ¼nj½] fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] [kaM 3] mi&[kaM ¼i½]
la[;k la Qk-3¼15½@foÙk ¼jktLo& I½@2017&18@Mh,l&VI@382] fnukad 30 twu] 2017 dks çdkf'kr gqbZ Fkh
vkSj vafre ckj vf/klwpuk la[;k 09@2023 & jkT; dj ¼nj½] la[;k la Qk- 3¼24½@foÙk ¼O;;&
I½@2023&24@Mh,l& I@149] fnukad 15&02&2024 ds }kjk la'kks/ku fd;k x;k gSA
jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
jfoUnz dqekj] Lka;qDr lfpo ¼foÙk½
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 30th June, 2025
No. 11/2023-State Tax(Rate)
F. No. 3 (12)/Fin.(Exp-I)/2025-26/DS-I/596.—In exercise of the powers conferred by sub-section (1) of
section 9 and sub-section (5) of section 15 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. 01/2017- 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/382, dated 30th June, 2017, namely:-
In the said notification,
(i) in Schedule IV-
(a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely:-
(1)
(2)
(3)
"227A
Any Chapter
Specified actionable claim;
Explanation:“specified actionable claim” as defined in section 2(102A) of the
Delhi Goods and Service Tax Act, 2017 (03 of 2017) means the actionable claim
involved in or by way of—
(i) betting;
(ii) casinos;
(iii) gambling;
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;”;
(b) S. No. 228 and 229 and the entries relating thereto shall be omitted.
(ii) in the Explanation, after clause (v), the following clause shall be inserted, namely:
"(vi) The words and expressions used and not defined in this notification, but defined in the Delhi Goods and Service
Tax Act, 2017 (03 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall have the same
meanings as assigned to them in those Acts."
2. This notification shall come into force on the 1stday of October, 2023.
Note: -The principal notification number 01/2017 -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/382,
dated 30th June, 2017 and was last amended vide notification number 09/2023-State Tax (Rate), published in
the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (24)/Fin(Exp-
I)/2023-24/DS-I/149, dated 15th February, 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.
KUMER CHAND
MEENA
Digitally signed by KUMER
CHAND MEENA
Date: 2025.07.05 18:05:44 +05'30'