{"id":77170,"date":"2026-10-29T15:51:21","date_gmt":"2026-10-29T15:51:21","guid":{"rendered":""},"modified":"2026-10-29T15:51:21","modified_gmt":"2026-10-29T15:51:21","slug":"electronic-commerce-operator-tax-liability-for-inter-state-delivery-services-is-revised-subject-to-a-supplier-registration-exception","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77170","title":{"rendered":"Electronic commerce operator tax liability for inter-State delivery services is revised, subject to a supplier registration exception."},"content":{"rendered":"<p>Electronic commerce operator tax liability for inter-State delivery services is revised, subject to a supplier registration exception.<br \/>Notifications<br \/>GST<br \/>Inter-State delivery services, excluding postal and courier services, are included among services for which an electronic commerce operator must pay tax. This treatment does not apply where the supplier providing delivery services through the operator is liable for registration under the specified IGST and CGST registration provisions. The substituted clause takes effect on 1 November 2026.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105586\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Electronic commerce operator tax liability for inter-State delivery services is revised, subject to a supplier registration exception.NotificationsGSTInter-State delivery services, excluding postal and courier services, are included among services for &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77170","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77170","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77170"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77170\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}