GST on delivery services: postal, courier and e commerce supplied local delivery placed under a single tax heading. Classification under Heading 9968 applies a specified integrated tax rate to postal services, courier services, local delivery services (distinguishing supplies through an electronic commerce operator where the supplier is not liable to register under the Central Goods and Services Tax Act, 2017) and other delivery services; the heading was amended by Notification No. 15/2025 which previously described only postal and courier services under the heading.