Notification No. 09/2026
Date: October 27, 2026
Subject: Seeks to amend Notification No. 17/2017-Central Tax (Rate) – e-commerce operator to pay tax on delivery services under section 9(5)
Description:
Clause (v) of the notification is substituted. The electronic commerce operator is liable to pay tax on delivery services, other than postal and courier services, supplied through it, except where the person supplying such services through the operator is liable for registration under section 22(1) of the CGST Act.
The notification comes into force on 1 November 2026.