Local delivery services exclusion under GST is amended, with an exception for suppliers liable for registration through electronic commerce operators. The Uttar Pradesh SGST exemption notification is amended to insert an excluded category for services by way of local delivery, subject to an exception where the supplier of such services through an electronic commerce operator is liable for registration under the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment is part of the existing GST notification framework and takes effect from 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
Local delivery services exclusion under GST is amended, with an exception for suppliers liable for registration through electronic commerce operators.
The Uttar Pradesh SGST exemption notification is amended to insert an excluded category for services by way of local delivery, subject to an exception where the supplier of such services through an electronic commerce operator is liable for registration under the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment is part of the existing GST notification framework and takes effect from 22 September 2025.
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