The Government has issued Notification No. 09/2026-Central Tax (Rate) in October 2026, amending Notification No. 17/2017-Central Tax (Rate) for delivery services (other than postal and courier services) supplied through electronic commerce operators.
The amendment excludes cases where the delivery service provider is itself liable for registration under section 22(1) of the CGST Act, 2017. The change applies from 1 November 2026.
E-commerce operators and delivery service providers working through their platforms are affected.
What to do: check the registration status of delivery partners and review how GST on these supplies is charged and reported from 1 November 2026.
