Heading 9968
Services – Rates of Tax
GST
188[12
\nHeading 9968
\n\t(i) Postal services
\n\t18
\n\t–
\n\t(ii) Courier services
\n\t18
\n\t–
\n(iii) Local delivery services
\n (a) supplied through electronic commerce operator where the person supplying such services is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.
\n (b) other than (a) above
\n\t18
\n\t–
\n\t(iv) Delivery services other than (i), (ii) and (iii) above
\n\t18
\n\t-]
\n \n<\/p>\n
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