Amendment in Notification No. 13/2017- State Tax (Rate), dated 30th June, 2017 - 09/2024-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION NO. 09/2024-State Tax (Rate) Delhi, the 22nd April, 2025 No. F.3 (02)/Fin.(Exp-I)/2025-26/DS-I-344 . In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the Government s Notification No. 13/2017- 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/379, dated 30th June, 2017, namely:- 1. In the said notification, in the Table, after serial number 5AA and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) 5AB Service by way of renting of any immovable property other than residential dwelling. Any unregistered person Any registered person. 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 the National Capital Territory of Delhi, RAVINDER KUMAR, Jt. Secy. Note:- The principal notification number 13/2017 -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/379, dated 30th June, 2017, and was last amended vide notification number 14/2023-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (08)/Fin (Exp-I)/2024-25/DS-I/714, dated 28th August, 2024.