GST to be paid by E-Com Operator on Services by way of local delivery u/s 9(5) [Read Notification]
The Ministry of Finance has released a notification (No. 17/2025-Central Tax (Rate) dated 17th September 2025), inserting a clause regarding local delivery services in the previous notification (No.17/2017- Central Tax (Rate), dated the 28th June, 2017). Section 9(5) of the CGST Act outlines that an e-commerce operator is responsible for paying GST on some services supplied through its platform.
Under the powers given in Section (9) of the Central Goods and Services Tax Act, 2017, the central government, based on the recommendations given by the GST Council, has added a clause (v) after the clause (iv), in its notification dated 28th June, 2017. The clause is as follows:
(v) services by way of local delivery except where the person supplying such services through an electronic commerce operator is liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.
The notification is applicable from September 22, 2025.
Refer to the official notification for more information
