Local delivery services exclusion clarified; services via e commerce operator subject to registration requirement under GST. Inserts an exception to Notification No.1141-F.T., excluding services by way of local delivery from the exemption except where the supplier, providing such services through an electronic commerce operator, is liable for registration under sub-section (1) of section 22 of the West Bengal Goods and Services Tax Act, 2017, thereby subjecting such supplies to the registration and GST framework.