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        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.

        <h1>Local delivery services excluded from rate notification unless supplier via e commerce operator is liable for GST registration.</h1> The notification inserts a clause excluding services by way of local delivery except where the supplier, supplying such services through an electronic commerce operator, is liable for registration under the Puducherry Goods and Services Tax Act, 2017; the amendment takes effect from 22 September 2025 and amends Notification No. 17/2017 Puducherry GST (Rate).

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