This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exempt services by way of local delivery, except where such services are supplied through an electronic commerce operator and the supplier is liable for registration under GST law. The amendment clarifies tax treatment of last-mile delivery services and reduces compliance burden for small suppliers.

Issued for earlier notification?
Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).