Govt. revises GST provisions for delivery services supplied …

Govt. revises GST provisions for delivery services supplied …

Govt. revises GST provisions for delivery services supplied …

NOTIFICATION

New Delhi,the27th October, 2026

No. 09/2026-Central Tax (Rate)

G.S.R. 945(E).—In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), number 17/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 696(E) dated the 28th June, 2017, namely:

In the said notification, for clause (v), the following clause shall be substituted, namely: –

“(v) Delivery services, other than postal and courier services, except where the person supplying such services through electronic commerce operator is liable for registration under sub-section

(1) of section 22 of the Central Goods and Services Tax Act, 2017.”.2.This notification shall come into force with effect from 1stday of November, 2026.

[F. No. 190354/142/2026-TRU Section-CBIC]

MD. ADIL ASHRAF, Under Secy.

Note:The principal notification number 17/2017-Central Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 696 (E), dated the 28thJune, 2017 and was last amended videnotification number 17/2025-Central Tax (Rate), dated 17thSeptember, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 669(E), dated the 17thSeptember, 2025.