Local delivery services under Assam GST get a new exemption-related clause, with an e-commerce registration carve-out. Assam GST notification amends the existing rate notification to insert a new clause for services by way of local delivery, with a carve-out where the supplier through an electronic commerce operator is liable for registration under section 22(1) of the Assam Goods and Services Tax Act, 2017. The amendment is issued under section 9(5) on the recommendations of the GST Council and takes effect from 22 September 2025.