<h1>Heading 9968 clarifies 18% GST on postal, courier and local delivery services; E-commerce supplier exception under Section 22(1) CGST Act</h1> Heading 9968 lists taxable services comprising postal services, courier services, local delivery services (distinguishing supplies made through electronic commerce operators where the supplier is not required to register under section 22(1) of the CGST Act, and other local delivery services), and other delivery services, all attracting an 18% GST rate. The schedule was amended by a 2025 notification effective 22-09-2025, clarifying the categories; prior wording had grouped postal and courier services together under the same 18% rate.