AdditionHigh ImpactCGST_ACT_2017
Official PDF (p. 2)CGST_ACT_2017 · Section 9(5) / Notification 16/2025-CT
E-Commerce Operator (ECO) Liability for Local Delivery Services under Section 9(5)
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Services by way of passenger transport, accommodation, and restaurant services were notified u/s 9(5). Local delivery supplied by unregistered persons was outside ECO liability.
New PositionAmended
Services by way of local delivery supplied through an ECO are brought under Section 9(5) w.e.f. 22-09-2025, making the ECO liable to pay GST in cash as deemed supplier, except where the delivery partner is independently liable for registration u/s 22(1).
Affected Syllabus Chapters
indirect-tax-laws-and-practice
supply-under-gst-a-refresh
Code: supply-under-gst-a-refresh
Authority Document Reference
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