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    <title>Seeks to amend Notification No. 17/2017-Union Territory Tax (Rate), dated the 28th June, 2017 - services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO)</title>
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    <description>Union Territory GST treatment of intra-State delivery services supplied through electronic commerce operators is revised. Electronic commerce operators must pay tax on delivery services other than postal and courier services. This liability does not apply where the supplier providing services through the operator is liable for registration under the specified Union Territory GST and Central GST registration provisions. The revised treatment takes effect from 1 November 2026.</description>
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      <description>Union Territory GST treatment of intra-State delivery services supplied through electronic commerce operators is revised. Electronic commerce operators must pay tax on delivery services other than postal and courier services. This liability does not apply where the supplier providing services through the operator is liable for registration under the specified Union Territory GST and Central GST registration provisions. The revised treatment takes effect from 1 November 2026.</description>
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