The CBIC has issued Notification No. 17/2025- Central Tax (Rate) dated 17.09.2025 w.e.f. 22.09.2025

The CBIC has issued Notification No. 17/2025- Central Tax (Rate) dated 17.09.2025 w.e.f. 22.09.2025, to amend Notification No. 17/2017-Central Tax (Rate), which deals with the taxability and exemptions of certain services under CGST. The purpose is to clarify the GST treatment of local delivery services, particularly those supplied through e-commerce operators. After clause (iv) in the original notification, a new clause (v) is inserted: 

“Clause (v): Services by way of local delivery, except where the person supplying such services through an electronic commerce operator is liable for registration under Section 22(1) of the CGST Act, 2017.”

Source : https://taxinformation.cbic.gov.in/view-pdf/1010455/ENG/Notifications