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Inter-State delivery services, excluding postal and courier services, are included among services for which an electronic commerce operator must pay tax. This treatment does not apply where the supplier providing delivery services through the operator is liable for registration under the specified IGST and CGST registration provisions. The substituted clause takes effect on 1 November 2026.
Inter-State delivery services, excluding postal and courier services, are included among services for which an electronic commerce operator must pay tax. This treatment does not apply where the supplier providing delivery services through the operator is liable for registration under the specified IGST and CGST registration provisions. The substituted clause takes effect on 1 November 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
