{"id":77171,"date":"2026-10-29T15:52:09","date_gmt":"2026-10-29T15:52:09","guid":{"rendered":""},"modified":"2026-10-29T15:52:09","modified_gmt":"2026-10-29T15:52:09","slug":"e-commerce-operator-gst-liability-covers-delivery-services-excluding-suppliers-required-to-obtain-regular-gst-registration","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77171","title":{"rendered":"E-commerce operator GST liability covers delivery services, excluding suppliers required to obtain regular GST registration."},"content":{"rendered":"<p>E-commerce operator GST liability covers delivery services, excluding suppliers required to obtain regular GST registration.<br \/>Notifications<br \/>GST<br \/>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&#39;s regular registration provision. This substitution of clause (v) in Notification No. 17\/2017-Central Tax (Rate) takes effect from 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=105587\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-commerce operator GST liability covers delivery services, excluding suppliers required to obtain regular GST registration.NotificationsGSTElectronic commerce operators must pay GST on intra-State supplies of delivery services other than postal and co&#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-77171","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77171","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=77171"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77171\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}