The CBIC issued Notification No. 09/2026-Central Tax (Rate) dated 27 October 2026 amends Notification No. 17/2017-Central Tax (Rate) dated 28 June 2017, issued under Section 9(5) of the CGST Act, 2017.

The notification substitutes Clause (v) to cover delivery services, other than postal and courier services, supplied through an electronic commerce operator (ECO), except where the person supplying such services through the ECO is liable for registration under Section 22(1) of the CGST Act, 2017.

Accordingly, the ECO shall be liable to pay GST under Section 9(5) in respect of covered delivery services where the underlying service provider is not liable for registration under Section 22(1). However, where the service provider is liable for registration under the said provision, the exclusion applies and the liability under this clause does not shift to the ECO.

The amendment is effective from 1 November 2026. Similar Notification have been issued under IGST vide Notification No. 09/2026- Integrated Tax (Rate) dated 27.10.2026. 

Notification No. 09/2026-Central Tax (Rate) can be accessed at https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_09_CTR_En-1.pdf

Notification No. 09/2026-Integrated Tax (Rate) can be accessed at https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_09_ITR_En-1.pdf