Govt amends 2017 tax notification: e-commerce operators liable for IGST on inter-State local delivery supplies from 22 Sept 2025

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Full Text of the Document

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....The government amended a 2017 tax notification to require the electronic commerce operator to pay integrated tax on inter-State supplies of local delivery services, except where the person supplying such services through the operator is independently liable to register under the relevant GST registration provisions; the amendment inserts a new clause expanding the operator's tax liability and takes effect from 22 September 2025.....