Local delivery services included in the notification, except when supplied via e commerce operators who are liable for registration. A new clause (v) is inserted into the existing Finance Department notification to cover services by way of local delivery, except where the supplier provides such services through an electronic commerce operator and is liable for registration under the Act's registration provision. The amendment is effected under sub-section (5) of Section 9 of the Odisha GST Act and comes into force on 22nd September 2025 as a formal modification to the prior notification.
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 included in the notification, except when supplied via e commerce operators who are liable for registration.
A new clause (v) is inserted into the existing Finance Department notification to cover services by way of local delivery, except where the supplier provides such services through an electronic commerce operator and is liable for registration under the Act's registration provision. The amendment is effected under sub-section (5) of Section 9 of the Odisha GST Act and comes into force on 22nd September 2025 as a formal modification to the prior notification.
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