E-commerce operator GST liability covers delivery services, excluding suppliers required to obtain regular GST registration.

E-commerce operator GST liability covers delivery services, excluding suppliers required to obtain regular GST registration.
Notifications
GST
Electronic commerce operators must pay GST on intra-State supplies of delivery services other than postal and courier services, subject to a revised exclusion. The operator is not liable where the delivery-service supplier using the electronic commerce operator is required to register under the CGST Act's regular registration provision. This substitution of clause (v) in Notification No. 17/2017-Central Tax (Rate) takes effect from 1 November 2026.
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