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Core Purpose

The Lieutenant Governor of the National Capital Territory of Delhi amends Notification No. 12/2017-State Tax (Rate) under the Delhi Goods and Services Tax Act, 2017, exempting insurance services provided by the Motor Vehicle Accident Fund and revising related Nil-rate service entries.

Detailed Summary

Issued by the Government of the National Capital Territory of Delhi, Finance (Expenditure-I) Department, as Notification No. 06/2025-State Tax (Rate) dated 8th September 2025 (F. No. 3(20)/Fin.(Exp-I)/2025-26/DS-I/862), in exercise of powers under sub-sections (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), on the recommendations of the GST Council. It further amends Notification No. 12/2017-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/380 dated 30-06-2017, and previously last amended by Notification No. 08/2024-State Tax (Rate) dated 14/05/2025 (F.3(03)/Fin(Exp-I)/2025-26/DS-I/420). The amendments are: (A) in the table, against serial number 25A, column (3), 'transmission and distribution' is substituted with 'transmission or distribution' wherever it occurs; (B) after serial number 36A, a new serial number 36B is inserted for Heading 9971 or Heading 9991, exempting (Nil rate) insurance services provided by the Motor Vehicle Accident Fund constituted under Section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of premiums collected for third-party insurance of motor vehicles; (C) against serial number 69, column (3), after item (e), a new item (f) is inserted covering 'a training partner approved by the National Skill Development Corporation'; and, in paragraph 2 of the notification, item (w) is omitted with effect from 1st April 2025, and a new item (zja) is inserted after item (zj) defining 'insurer' with the meaning assigned in sub-section (9) of Section 2 of the Insurance Act, 1938 (4 of 1938). Signed by Mangej Singh, Deputy Secretary (Finance), by order and in the name of the Lieutenant Governor, National Capital Territory of Delhi.

Full Text

GOVERNMENT OF INDIA SG-DL-E-09092025-266017 EXTRAORDINARY PART IV I 5964 DG//2025 (1) DELHI GAZETTE : EXTRAORDINARY PART IV] | Þ36[k | 'kh"kZd 9971 ;k 'kh"kZd 9991 | eksVj okgu vfèkfu;e] 1988 ¼1988 dk 59½ dh èkkjk 164[k ds varxZr xfBr eksVj okgu nq?kZVuk fufèk }kjk eksVj okgukas ds rrh; i{k chek ds fy, ,df=r çhfe;e eas ls chekdrkZvks a ` }kjk fd, x, va'knku ds fo#) çnku dh tkus okyh chek lsok,aA | 'kUw ; | 'kUw ;ß | |---|---|---|---|---| ¼x½ Øe la[;k 69 ds lkeus] dkWye ¼3½ dh çfof"V esa] en ¼³½ ds i'pkr] fuEufyf[kr en mièkkjk ¼9½ esa ;FkkfofufnZ’V gSAß eaxst flag] mi lfpo ¼foÙk½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 8th September, 2025 No. 06/2025-State Tax (Rate) F. No. 3 (20 )/Fin.(Exp-I)/2025-26/DS-I/ 862— In exercise of the powers conferred by sub-sections (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 amendment further to amend the notification number 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 30-06-2017, namely:- [PART IV DELHI GAZETTE : EXTRAORDINARY (i) In the said notification, in the table, - (A) against serial number 25A, in column (3), for the words “transmission and distribution” wherever occurring, the words “transmission or distribution” shall be substituted; (B) after serial number 36A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - | (1) | (2) | (3) | (4) | (5) | |---|---|---|---|---| | “36B | Heading 9971 or Heading 9991 | Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. | Nil | Nil” | (C) against serial number 69, in the entry in column (3), after item (e), the following item shall be inserted, namely :- “(f) a training partner approved by the National Skill Development Corporation,” (ii) in paragraph 2 of the said notification, (A) item (w) shall be omitted with effect from the 1st day of April, 2025; (B) after item(zj), the following item shall be inserted, namely: - “(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938).”. By Order and in the Name of Lieutenant Governor, National Capital Territory of Delhi, MANGEJ SINGH, Dy. 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 30/06/2017 and last amended vide notification number 08/2024-State Tax (Rate) published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (03)/Fin(Exp-I)/2025-26/DS-I/420, dated 14/05/2025. and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH YADAVA NATH YADAVA Date: 2025.09.09 11:26:00 +05'30'

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