Notification No 16 2025 State Tax Rate

GOVERNMENT OF INDIA SG-DL-E-25092025-266374 EXTRAORDINARY PART IV 6296 DG/2025 (1) DELHI GAZETTE : EXTRAORDINARY PART IV] FINANCE (EXPENDITURE-I) DEPARTMENT No. 16/2025-State Tax(Rate) NOTIFICATION Delhi, the 2nd September, 2025 F. No. F.3 (28)/Fin.(Exp-I)/2025-26/DS-I/.931—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 (3 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 Delhi Goods and Services Tax Act, 2017 in the notification No.12/2017-State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of NCT of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3(15)/Fin/(Rev-I)/2017-18/DS-VI/380, dated the 30thJune, 2017, namely:- In the said notification,- (a) In the table, - (i) against serial number 18, in column (3), after clause (b), the following explanation shall be inserted, namely:- “Explanation. - Nothing contained in this entry shall apply to: (i) local delivery services provided by an Electronic Commerce Operator; or (ii) local delivery services provided through an Electronic Commerce Operator.”; (ii) after serial number 36B and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: - | (1) | (2) | (3) | (4) | (5) | |---|---|---|---|---| | “36C | Heading 9971 | Services of life insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that: | Nil | Nil | DELHI GAZETTE : EXTRAORDINARY PART IV] | | | a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. | | | |---|---|---|---|---| | 36D | Heading 9971 | Services of health insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that: a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. | Nil | Nil | | 36E | Heading 9971 | Reinsurance of the insurance services specified in serial numbers 36C or 36D. | Nil | Nil”; | (b) in paragraph 2, (i) for clause (ze), the following shall be substituted, namely: - “(ze)‘goods transport agency’ means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include (i) an electronic commerce operator by whom the services of local delivery are provided, (ii) an electronic commerce operator through whom the services of local delivery are provided”; (ii) after clause (zfa), the following clause shall be inserted, namely:- “(zfb) For the purposes of entries at serial numbers 36C and 36D in the table above, ‘group’ means group of persons who join together with a commonality of purpose or for engaging in a common economic activity, other than availing insurance, and includes: a. Employer– employee groups, where an employer-employee relationship exists between the master/group policyholder and the members of the group in accordance with the applicable laws; b. Non employer– employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/ activities other than insurance.”; (iii) after clause (zg), the following clause shall be inserted, namely: - “(zga) ‘health insurance business’ means the effecting of contracts which provide for sickness benefits or medical, surgical or hospital expense benefits, whether in-patient or out-patient, travel cover and personal accident cover;”. 2. This notification shall come into force with effect from 22nd September, 2025. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANGEJ SINGH, Dy. Secretary The principal notification No. 12/2017-State Tax (Rate), dated the 30thJune, 2017 was published in the Gazette of NCT of Delhi, Extraordinary, Part IV, Section 3, Sub- section(i) vide number F.3(15)/Fin/(Rev-I)/2017-18/DS- VI/380, dated the 30thJune, 2017 and was last amended vide notification No.06/2025-State Tax (Rate), dated 08th September,2025 ,published in the Gazette of NCT of Delhi, Extraordinary, Part IV, Section 3, Sub-section(i), vide number F.3(20)/Fin/(Exp-I)/2025-26/DS-I/862, dated 08th September,2025. and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH YADAVA Date: 2025.09.25 11:13:00 +05'30' NATH YADAVA