Amendment in Notification No. 01/2017- State Tax (Rate), dated 30th June, 2017 - 11/2023-State Tax (Rate) - Delhi SGST

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; (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. 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 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.