GST: The Government has amended Notification No. 17/2017-Central Tax (Rate), revising the provisions for delivery services, other than postal and courier services, supplied through electronic commerce operators. The amendment excludes cases where the service provider is liable for registration under Section 22(1) of the CGST Act, 2017. The amendment shall come into force from 01-11-2026. (29.10.2026)

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GST:

The Government has amended Notification No. 17/2017-Central Tax (Rate), revising the provisions for delivery services, other than postal and courier services, supplied through electronic commerce operators. The amendment excludes cases where the service provider is liable for registration under Section 22(1) of the CGST Act, 2017. The amendment shall come into force from 01-11-2026.

[NOTIFICATION NO. 09/2026-CENTRAL TAX dated 27-10-2026]