Seeks to amend Notification No. 17/2017- Central Tax (Rate), dated the 28th June, 2017 - Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO) - 17/2025 - Central GST (CGST) Rate

E-commerce operator liability for local delivery services expands to cover tax payment on intra State supplies with registration exception.

The electronic commerce operator (ECO) is to pay tax on intra State supplies of services by way of local delivery supplied through the ECO, except where the person supplying such services through the ECO is liable for registration under the Central Goods and Services Tax Act; this change is made by Notification No. 17/2025 Central Tax (Rate) as an amendment to Notification No. 17/2017 Central Tax (Rate) with a specified commencement date.