Local delivery services through e-commerce operators exempted from state registration when supplier not liable, affecting GST rate coverage. Insertion into the State Tax (Rate) notification exempts local delivery services supplied through an electronic commerce operator where the supplier is not liable for registration under the Delhi Goods and Services Tax registration provision; the amendment takes effect from 22nd September, 2025 as a further amendment to notification No. 17/2017-State Tax (Rate).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Local delivery services through e-commerce operators exempted from state registration when supplier not liable, affecting GST rate coverage.
Insertion into the State Tax (Rate) notification exempts local delivery services supplied through an electronic commerce operator where the supplier is not liable for registration under the Delhi Goods and Services Tax registration provision; the amendment takes effect from 22nd September, 2025 as a further amendment to notification No. 17/2017-State Tax (Rate).
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