GST to be paid by E-Com Operator on Services by way of local delivery u/s 9(5) [Read Notification]:

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.

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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