Local delivery services under Andhra Pradesh GST are amended with an exclusion for suppliers liable for registration through e-commerce operators. Amendment to the Andhra Pradesh GST notification under section 9(5) inserts a clause for services by way of local delivery, with an exclusion where the supplier through an electronic commerce operator is liable for registration under section 22(1). The amendment is made on GST Council recommendations and takes effect from 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
Local delivery services under Andhra Pradesh GST are amended with an exclusion for suppliers liable for registration through e-commerce operators.
Amendment to the Andhra Pradesh GST notification under section 9(5) inserts a clause for services by way of local delivery, with an exclusion where the supplier through an electronic commerce operator is liable for registration under section 22(1). The amendment is made on GST Council recommendations and takes effect from 22 September 2025.
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