5129 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

fnYyh] 30 िुलाई] 2025

.—fnYyh eky ,oa lsok dj

vfèkfu;e] 2017 ¼2017 dk 03½ dh èkkjk 9 dh mi&èkkjk ¼1½]¼3½ ,oa ¼4½] èkkjk 11 dh mi&èkkjk ¼1½] èkkjk

15 dh mi&èkkjk ¼5½ rFkk /kkjk 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 vuq”kalkvksa

ij ,rn~ }kjk fnukad 30-06-2017 dh Qk0la0 3¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@381 ds

}kjk fnYyh jkti= vlkèkkj.k] Hkkx&IV dh /kkjk 3 dh mi&/kkjk ¼i½ esa çdkf'kr ljdkj dh vfèklwpuk

la[;k 11@2017&jkT; dj ¼nj½ esa fuEufyf[kr vkSj vf/kd la'kks/ku djrs gSa] vFkkZr~ %&

mDr vf/klwpuk esa]&

¼i½ fnukad 01 vizSy] 2025 ls izHkkoh Li’Vhdj.k ls lacf/kr ifjPNsn 4 esa &

¼d½ [kaM ¼xxxv½ dk foyksi fd;k tk,xk(

सं. 216]

दिल्ली, बुधवार, िुलाई 30, 2025/श्रावण 8, 1947

[रा.रा.रा.क्षे.दि. सं. 146

No. 216]

DELHI, WEDNESDAY, JULY 30, 2025/SHRAVANA 8, 1947

[N. C. T. D. No. 146

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-31072025-265128

SG-DL-E-31072025-265128

DELHI GAZETTE : EXTRAORDINARY

PART IV]

¼[k½ [kaM ¼xxxvi½ ds LFkku ij fuEufyf[kr [kaM dks izfrLFkfir fd;k tk,xk] vFkkZr~ %&

**¼xxxvi½ fdlh foRrh; o’kZ gsrq **fofufnZ’V ifjlj** ls vfHkizsr gS &

¼d½ ,slk ifjlj tgka ls vkiwfrZdrkZ us iwoZorhZ foRrh; o’kZ esa ,slh ^gksVy vkokl^ lsok iznku

dh gS] ftlesa vkokl dh fdlh bdkbZ dh vkiwfrZ dk ewY; izfr bdkbZ izfrfnu lkr gtkj

ikap lkS #i;s ls vf/kd ;k lerqY; gS( vFkok

¼[k½ ,slk ifjlj ftlds fy, ^gksVy vkokl* lsok dh vkiwfrZ djus okys iath—r O;fä us

iwoZorhZ foÙkh; o"kZ dh igyh tuojh dks ;k mlds i”pkr~ rFkk 31 ekpZ rd mä ifjlj

dks fofufnZ’V ifjlj ?kksf"kr fd;k gS( vFkok

¼x½ ,slk ifjlj ftlds fy, iathdj.k gsrq vkosnu djus okys O;fä us iathdj.k vkosnu ds

fy, ikorh çkIr djus ds iaæg fnuksa ds Hkhrj mä ifjlj dks fofufnZ’V ifjlj ?kksf"kr

fd;k gS(ß

¼ii½ vuqyXud VI ds i'pkr~] fuEufyf[kr vuqyXudksa dks var%LFkkfir fd;k tk,xk] vFkkZr~%&

VII

xxxvi

gksVy vkokl lsok dh vkiwfrZ djus okys iath—r O;fä }kjk {ks=kfèkdkj okys th,lVh çkfèkdkjh ds le{k

ifjlj dks ^fofufnZ’V ifjlj* ?kksf"kr djus dh ?kks"k.kkA

lanHkZ la[;k &

fnukad % &

1- eSa@ge---------------------------- ¼O;fä dk uke½ ,rn~ }kjk ;g ?kks"k.kk djrk gwa@djrs gSa fd -------------------------------

------------------------¼irk½----------------------------ij fLFkr ifjlj foÙkh; o"kZ--------------------¼o’kZ½---------------- ds fy,

^fofufnZ’V ifjlj* gksxkA

2- blds vfrfjDr] eSa le>rk gwa@ge le>rs gSa fd mä ?kks"k.kk mi;qZDr ¼1½ esa fofuÆn"V laiw.kZ

foÙkh; o"kZ ij ykxw gksxh rFkk ckn ds foÙkh; o"kks± ij Hkh ykxw gksrh jgsxh] tc rd fd eSa@ge

vuqyXud IX esa fofuÆn"V çk:i esa ?kks"k.kk nkf[ky djds ?kksf’kr ugha djrk gw¡@djrs gSa] rc rd

ifjlj ^fofufnZ’V ifjlj* ds :i esa ugha gSA

fofèkd uke% &

th,lVhvkÃ,u% &

iSu la[;k

izkfèk—r gLrk{kjdrkZ dk uke %

izkfèk—r gLrk{kjdrkZ ds gLrk{kj %

¼fnukafdr ikorh½

Vhi%

[PART IV

DELHI GAZETTE : EXTRAORDINARY

1- fdlh foÙkh; o"kZ ds fy, ifjlj dks *fofufnZ’V ifjlj* ds :i esa ?kksf"kr djus okyh mijksä

?kks"k.kk iath—r O;fä }kjk iwoZorhZ foÙkh; o"kZ dh 1 tuojh dks ;k mlds i”pkr~] ysfdu iwoZorhZ

foÙkh; o"kZ 31 ekpZ rd nkf[ky dh tk,xhA

2- mijksä ?kks"k.kk çR;sd ifjlj ds fy, vyx ls nkf[ky djuh gksxhA

VIII

xxxvi

{ks=kfèkdkj okys th,lVh çkfèkdkjh ds le{k iathdj.k gsrq vkosnu djus okys O;fä }kjk ifjlj dks

^fofufnZ’V ifjlj* ?kksf"kr djus dh ?kks"k.kkA

lanHkZ la[;k&

fnukad % &

1- eSa@ge-------------------------- ¼O;fä dk uke½ us ,vkj,u la[;k--------------------- ds }kjk iathdj.k gsrq vkosnu

fd;k gS rFkk ,rn~ }kjk ?kks"k.kk djrk gw¡@djrs gSa fd---------------------¼irk½---------------------------------------- ij fLFkr

ifjlj iathdj.k dh çHkkoh frfFk ls foÙkh; o"kZ ds var rd ^fofufnZ’V ifjlj* gksxkA

2- blds vfrfjDr] eSa le>rk gwa@ge le>rs gSa fd mä ?kks"k.kk vkxkeh foÙkh; o"kks± ij Hkh ykxw gksxh]

tc rd fd eSa@ge vuqyXud IX esa fofuÆn"V çk:i esa ?kks"k.kk nkf[ky djds ?kksf’kr ugha djrk gw¡@djrs

gSa] rc rd ifjlj ^fofufnZ’V ifjlj* ds :i esa ugha gSA

fofèkd uke % &

,vkj,u% &

iSu la[;k &

izkfèk—r gLrk{kjdrkZ dk uke %

izkfèk—r gLrk{kjdrkZ ds gLrk{kj %

¼fnukafdr ikorh½

uksV % mijksä ?kks"k.kk çR;sd ifjlj ds fy, vyx ls nkf[ky djuh gksxhA

DELHI GAZETTE : EXTRAORDINARY

PART IV]

vuqyXud IX

xxxvi

Zष्ट

ष

lanHkZ la[;k&

fnukad% &

1- eSa@ge---------------------------- ¼O;fä dk uke½ ,rn~ }kjk ;g ?kks"k.kk djrk gwa@djrs gSa fd -------------------------

------------------------------¼irk½----------------------------ij fLFkr ifjlj foÙkh; o"kZ--------------------¼o’kZ½---------------- ds fy,

^fofufnZ’V ifjlj* ugha gksxkA

2- blds vfrfjDr] eSa le>rk gwa@ge le>rs gSa fd mä ?kks"k.kk mi;qZDr ¼1½ esa fofuÆn"V laiw.kZ

foÙkh; o"kZ ij ykxw gksxh rFkk vkxkeh foÙkh; o"kks± ij Hkh ykxw gksrh jgsxh] tc rd fd eSa@ge

vuqyXud VII esa fofuÆn"V çk:i esa ?kks"k.kk nkf[ky djds ?kksf’kr ugha djrk gw¡@djrs gSa] rc rd

ifjlj ^fofufnZ’V ifjlj* ds :i esa gksxkA

fofèkd uke% &

th,lVhvkÃ,u@,vkj,u% &

iSu la[;k

izkfèk—r gLrk{kjdrkZ dk uke %

izkfèk—r gLrk{kjdrkZ ds gLrk{kj %

¼fnukafdr ikorh½

Vhi%

1- fdlh foÙkh; o"kZ ds fy, ifjlj dks *fofufnZ’V ifjlj* ds :i esa ?kksf"kr ugha djus okyh mijksä

?kks"k.kk iwoZorhZ foÙkh; o"kZ dh 1 tuojh dks ;k mlds i”pkr~] ysfdu iwoZorhZ foÙkh; o"kZ 31 ekpZ

rd nkf[ky dh tk,xhA

2- mijksä ?kks"k.kk çR;sd ifjlj ds fy, vyx ls nkf[ky djuh gksxhA

jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky

ds vkns'k ls rFkk muds uke ij]

jÇonj dqekj, la;qDr lfpo ¼foRr

uksV

ewy vfèklwpuk la[;k 11@2017&jkT; dj ¼nj½] fnukad 30-06-2017 dh Qk0 la0 3

¼15½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@381 ds }kjk fnYyh jkti=] vlk/kkj.k] Hkkx&IV dh /kkjk

3 dh mi/kkjk ¼i½ esa izdkf”kr dh xbZ Fkh rFkk ftls vafre ckj fnukad 08-01-2025 dh Qk0 la0 3

¼21½@foÙk ¼O;;& I½@2024&25@Mh,l&I@34 ds }kjk fnYyh jkti=] vlk/kkj.k] Hkkx&IV dh /kkjk 3

dh mi/kkjk ¼i½ esa izdkf”kr vf/klwpuk la[;k 07@2024&jkT; dj ¼nj½ }kjk la”kksf/kr fd;k x;k FkkA

[PART IV

DELHI GAZETTE : EXTRAORDINARY

FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

Delhi, the 30th July, 2025

No. 05/2025-State Tax (Rate)

No. F.3 ( 15)/Fin.(Exp-I)/2025-26/DS-I/719— In exercise of the powers conferred by sub-sections

(1), (3), and (4) of section 9, sub-section (1) of section 11, 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 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 30-06-2017,

namely:-

In the said notification,-

(i)

in paragraph 4 relating to Explanation, with effect from the 1^st day of April, 2025,-

(a) clause (xxxv) shall be omitted;

(b) for clause (xxxvi),the following clause shall be substituted, namely:-

“(xxxvi)“Specified premises”, for a financial year, means,-

(a) a premises from where the supplier has provided in the preceding financial

year, ‘hotel accommodation’ service having the value of supply of any unit of

accommodation above seven thousand five hundred rupees per unit per day or

equivalent; or

(b) a premises for which a registered person supplying ‘hotel accommodation’

service has filed a declaration, on or after the 1st of January and not later than 31st

of March of the preceding financial year, declaring the said premises to be a

specified premises; or

within fifteen days of obtaining acknowledgement for the registration application,

declaring the said premises to be a specified premises;”;

(ii)

after Annexure VI, the following Annexures shall be inserted, namely:—

“Annexure VII

OPT-IN DECLARATION FOR REGISTERED PERSON

(See para 4(xxxvi))

Declaration by a registered person supplying hotel accommodation service before the jurisdictional

GST authority declaring the premises to be a ‘specified premises’.

Reference No.-

Date: -

1. I/We ……………………. (name of Person) do hereby declare that the premises at

……(address)…… shall be a ‘specified premises’ for the Financial Year ………(yyyy-yy)……….

2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1)

above and will continue to apply to subsequent Financial Years also, unless I/We declare the

premises as not a ‘specified premises’ by filing a declaration in the format specified at Annexure

IX.

DELHI GAZETTE : EXTRAORDINARY

PART IV]

Legal Name: -

GSTIN: -

PAN No.

Name of Authorized Signatory:

Signature of Authorized Signatory:

(Dated acknowledgment)

Note:

1. The above declaration, declaring the premises as a ‘specified premises’ for a Financial Year, shall be

filed by a registered person on or after 1^stof January of the preceding Financial Year but not later than

31st of March of the preceding Financial Year.

2. The above declaration shall have to be filed separately for each premises.

Annexure VIII

OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION

(See para 4(xxxvi))

Declaration by a person applying for registration before the jurisdictional GST authority declaring

the premises to be a ‘specified premises’.

Reference No.-

Date: -

1. I/We ……………………. (name of Person) have applied for registration vide ARN No.

………………………. and do hereby declare that the premises at ……(address)…… shall be a

‘specified premises’ from the effective date of registration till the end of the Financial Year.

2. Further, I/We understand the said declaration will apply to the subsequent Financial Years also,

unless I/We declare the premises asnot a ‘specified premises’ by filing a declaration in the format

specified at Annexure IX.

Legal Name: -

ARN: -

PAN No.

Name of Authorized Signatory:

Signature of Authorized Signatory:

(Dated acknowledgment)

Note: The above declaration shall have to be filed separately for each premises.

Annexure IX

OPT-OUT DECLARATION

(See para 4(xxxvi))

Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST

authority declaring the premises as not a ‘specified premises’.

Reference No.-

Date: -

1. I/We ……………………. (name of Person) do hereby declare that the premises at

………(address)…… shall not be a ‘specified premises’ for the Financial Year ………(yyyy-

yy)………

[PART IV

DELHI GAZETTE : EXTRAORDINARY

2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1)

above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises

to be a ‘specified premises’ by filing a declaration in the format specified at Annexure VII.

Legal Name: -

GSTIN/ARN: -

PAN No.

Name of Authorized Signatory:

Signature of Authorized Signatory:

(Dated acknowledgment)

Note:

1. The above declaration, declaring the premises as not a ‘specified premises’, for a Financial Year, shall

be filed on or after 1^stof January of the preceding Financial Year but not later than 31st of March of the

preceding Financial Year.

2. The above declaration shall have to be filed separately for each premises.”.

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 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 30/06/2017 and last amended vide notification number 07/2024-State Tax (Rate) published in the

Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (21)/Fin(Exp-I)/2024-

25/DS-I/34, dated 08/01/2025.

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: 2025.07.31 16:28:08 +05'30'