Local delivery services excluded unless supplier via e commerce operator is liable to register under the GST registration rule. A new clause (v) is inserted into Notification No. 17/2017 to specify services by way of local delivery, except where the person supplying such services through an electronic commerce operator is liable for registration under sub section (1) of section 22 of the Bihar Goods and Services Tax Act, 2017. The amendment is effected by Notification No. 17/2025 State Tax (Rate) and is to come into force from 22nd September 2025.
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Provisions expressly mentioned in the judgment/order text.
Local delivery services excluded unless supplier via e commerce operator is liable to register under the GST registration rule.
A new clause (v) is inserted into Notification No. 17/2017 to specify services by way of local delivery, except where the person supplying such services through an electronic commerce operator is liable for registration under sub section (1) of section 22 of the Bihar Goods and Services Tax Act, 2017. The amendment is effected by Notification No. 17/2025 State Tax (Rate) and is to come into force from 22nd September 2025.
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