Tax on local delivery services: electronic commerce operators to pay IGST on inter State supplies unless supplier is liable for registration. The notification inserts a clause making the electronic commerce operator liable to pay integrated tax on inter State supplies of services by way of local delivery supplied through the operator, except where the person supplying such services through the electronic commerce operator is liable for registration under clause (v) of section 20 read with sub section (1) of section 22 of the Central Goods and Services Tax Act, in which case the supplier remains liable.