Local delivery services under GST are added to the State tax notification, with an exception for e-commerce operator suppliers liable to register. Local delivery services are covered by the State GST notification through a new clause inserted into the existing rate notification, subject to an exception where the supplier of such services through an electronic commerce operator is liable for registration under section 22(1) of the Tripura State Goods and Services Tax Act, 2017. The amendment is issued on the Council's recommendation and comes into force on 22 September 2025.
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 under GST are added to the State tax notification, with an exception for e-commerce operator suppliers liable to register.
Local delivery services are covered by the State GST notification through a new clause inserted into the existing rate notification, subject to an exception where the supplier of such services through an electronic commerce operator is liable for registration under section 22(1) of the Tripura State Goods and Services Tax Act, 2017. The amendment is issued on the Council's recommendation and comes into force on 22 September 2025.
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