GST Notification No 09/2026-CTR
The Central Government has amended Clause (v) of Notification No. 17/2017-Central Tax (Rate), dated 28 June 2017, relating to the GST liability on delivery services supplied through an Electronic Commerce Operator (ECO) which will be applicable from 01-11-2026.
Under Clause (v) of Notification No. 17/2017-Central Tax (Rate), Electronic Commerce Operators (ECOs) are liable to pay GST under Section 9(5) on intra-State supplies of local delivery services made through their platforms, where the actual delivery service provider is not liable for registration under Section 22(1) of the CGST Act, 2017.
However, where the delivery service provider is liable for registration under Section 22(1), the ECO will not be responsible for paying GST under Section 9(5), and the normal GST provisions will apply.
