AMENDMENT OF NOTIFICATION

GOVERNMENT OF INDIA SG-DL-E-19052025-263195 EXTRAORDINARY PART IV I . 3159 DG/2025 (1) 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 | ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ | |---|---|---|---|---| | Þ25d | 'kh"kZd 9969 ;k 'kh"kZd 9986 | ehVÇjx midj.k fdjk, ij miyCèk djkus] ehVjk@sa Vªkla QkeZjkas@dSisflVjks a vkfn dk ijh{k.k djus] fctyh dusD'ku tkjh djus] ehVjks@a lsok ykbuks a dk s LFkkukarfjr djus] MqfIydsV fcy tkjh djus vkfn lsokvkas dh vkiÆwr] tk s fctyh ikjs"k.k vkSj forj.k mi;kfsxrkvkas }kjk vius miHkksäkvkas dk s çnku dh fctyh ikjs"k.k vkSj forj.k dh vkiÆwr ds fy, çklafxd ;k lgk;d gSaA | 'kUw ; | 'kUw ;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 ea s çkIr çfrQy ds vuqlaèkku ,o a fodkl lsokvkas dh fuEufyf[kr }kjk vkiÆwr& ¼d½ dkÃs ljdkjh ( ;k ¼[k½ vk;dj vfèkfu;e] 1961 dh èkkjk 35 dh mi&èkkjk ¼1½ ds [kaM ¼ii½ ;k ¼iii½ ds varxZr vfèklwfpr vuqlaèkku ] fo'ofo/ky;] d‚yst ;k vU; laLFkkuA | 'kUw ; | c'krsZ fd vk;dj vfèkfu;e] 1961 dh èkkjk 35 dh mi& èkkjk ¼1½ ds [kaM ¼ii½ ;k ¼iii½ ds varxZr vfèklwfpr vuqlaèkku ] fo'ofo/ky;] d‚yst ;k vU; laLFkku] vuqlaèkku ,oa fodkl lsok dh vkiÆwr ds le; bl idz kj vfèklwfpr AÞ | 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 ckMs Z ;k ifj"kn ;k dkbs Z vU; ~ fudk;] pkgs fdlh Hkh uke ls tkuk tk,] ds }kjk dsUæ ljdkj] jkT; ljdkj] la?k jkT; {k=s ] LFkkuh; çkfèkdj.k] ljdkjh çkfèkdj.k ;k ljdkjh fudk; }kjk LFkkfir] mlds LokfeRokèkhu ;k mlds }kjk fu;af=r fo/ky; dk s çnku dh xà lac)rk lsok,Aa | 'kUw ; | 'kUw ;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 | ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ | |---|---|---|---|---| | Þ69 | 'kh"kZd 9983 ;k 'kh"kdZ 9991 ;k 'kh"kdZ 9992 | fuEufyf[kr }kjk çnku dh xà dkÃs Hkh los k,&a ¼d½ Hkkjr ljdkj }kjk LFkkfir jk"Vªh; dkS'ky fodkl fuxe( ¼[k½ jk"Vªh; O;kolkf;d f'k{kk ,o a çf'k{k.k ifj"kn( ~ ¼x½ jk"Vªh; O;kolkf;d f'k{kk ,o a çf'k{k.k ifj"kn }kjk ~ ekU;rk&çkIr vokfMZxa fudk;( ¼?k½ jk"Vªh; O;kolkf;d f'k{kk ,o a çf'k{k.k ifj"kn }kjk ~ ekU;rk&çkIr vkdyu ,tsla h( ¼³½ çf'k{k.k fudk; ] tk s jk"Vªh; O;kolkf;d f'k{kk ,o a çf'k{k.k ifj"kn }kjk ekU;rk&çkIr vokfMZxa fudk; ds lkFk ~ çR;kfrr gk]s fuEufyf[kr ds lacaèk es&a ¼i½ jk"Vªh; dkS'ky fodkl fuxe }kjk dk;kZfUor jk"Vªh; dkS'ky fodkl dk;ZØe ;k dkÃs vU; ( ;k ¼ii½ jk"Vªh; dkS'ky çek.ku ,o a ekSfæd iqjLdkj ds varxZr dkÃs O;kolkf;d dkS'ky fodkl ikBîØe( ;k ¼iii½ jk"Vªh; dkS'ky ;kXs ;rk lajpuk ls lac) dkÃs Hkh ;kXs ;rk ;k dkS'ky] ftlds lacaèk esa jk"Vªh; O;kolkf;d f'k{kk ,o a çf'k{k.k ifj"kn us ;kXs ;rk idS st dks ~ vuqeksfnr fd;k gSA | 'kUw ; | 'kUw ;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 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; ¼[k½ mi&en ¼ii½ esa] Þjk"Vªh; O;kolkf;d çf'k{k.k ifj"kn~Þ 'kCnksa ds LFkku ij Þjk"Vªh; jfoanj dqekj, la;qDr lfpo ¼foÙk½ 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: - | (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. 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. and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH YADAVA YADAVA Date: 2025.05.19 12:08:26 +05'30'