Local delivery services amendment under GST narrows the scope for suppliers through electronic commerce operators. Amends the Chhattisgarh GST rate notification issued under section 9(5) by inserting a clause covering services by way of local delivery, except where the supplier through an electronic commerce operator is liable for registration under section 22(1) of the Chhattisgarh Goods and Services Tax Act, 2017. The amendment forms part of the state tax rate framework and takes effect from 22 September 2025.
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Local delivery services amendment under GST narrows the scope for suppliers through electronic commerce operators.
Amends the Chhattisgarh GST rate notification issued under section 9(5) by inserting a clause covering services by way of local delivery, except where the supplier through an electronic commerce operator is liable for registration under section 22(1) of the Chhattisgarh Goods and Services Tax Act, 2017. The amendment forms part of the state tax rate framework and takes effect from 22 September 2025.
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