Central Tax (Rate)Medium impact for ecommerce sellers
Clause (v) on delivery services through e-commerce operators substituted in the section 9(5) notification
Official text · Summary prepared automatically
- Document
- Notification No. 09/2026-Central Tax (Rate)
- Issued
- 28 Oct 2026
- Effective
- 1 Nov 2026
- Issued by
- Government of India, Ministry of Finance (Department of Revenue)
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What it means for ecommerce sellers
Notification No. 09/2026-Central Tax (Rate) substitutes clause (v) of Notification No. 17/2017-Central Tax (Rate), issued under sub-section (5) of section 9 of the CGST Act, 2017. Clause (v) now reads: delivery services, other than postal and courier services, except where the person supplying such services through an electronic commerce operator is liable for registration under sub-section (1) of section 22 of the CGST Act, 2017. The change comes into force from 1 November 2026 and concerns persons supplying delivery services through electronic commerce operators, and the operators. The notification does not reproduce the earlier wording of clause (v), so the text alone does not show exactly what has changed.
Who it affects
- Persons supplying delivery services (other than postal and courier services) through an electronic commerce operator
- Electronic commerce operators through which delivery services are supplied
What to do
- A person supplying delivery services through an electronic commerce operator would check whether it is liable for registration under sub-section (1) of section 22 of the CGST Act, 2017, because substituted clause (v) excepts such persons, from 1 November 2026.
- An electronic commerce operator would review the delivery services supplied through it against the substituted clause (v), noting that postal and courier services are excluded, with effect from 1 November 2026.
Provisions referred to: Section 9(5) of the Central Goods and Services Tax Act, 2017; Section 22(1) of the Central Goods and Services Tax Act, 2017; Notification No. 17/2017-Central Tax (Rate), dated 28 June 2017; Notification No. 17/2025-Central Tax (Rate), dated 17 September 2025
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Official text
As issued by Government of India, Ministry of Finance (Department of Revenue). Where the text starts with “Extract”, only the parts that concern ecommerce sellers are reproduced; the official PDF (opens in a new tab) is the authoritative version.
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Questions sellers ask
What does Notification No. 09/2026-Central Tax (Rate) change?
Notification No. 09/2026-Central Tax (Rate) substitutes clause (v) of Notification No. 17/2017-Central Tax (Rate), issued under section 9(5) of the CGST Act, 2017. The new clause (v) covers delivery services, other than postal and courier services, 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.
From when does the new clause (v) on delivery services apply?
Notification No. 09/2026-Central Tax (Rate), dated 27 October 2026, states that it comes into force with effect from 1 November 2026. From that date, clause (v) of Notification No. 17/2017-Central Tax (Rate) reads in its substituted form, covering delivery services other than postal and courier services, with an exception for suppliers liable for registration under section 22(1).
Are courier and postal services covered by the substituted clause (v)?
No. The substituted clause (v) inserted by Notification No. 09/2026-Central Tax (Rate) refers to delivery services, other than postal and courier services. Postal and courier services therefore fall outside the wording of clause (v) of Notification No. 17/2017-Central Tax (Rate) from 1 November 2026. The notification does not define delivery services, postal services or courier services.
Which delivery service suppliers are excepted under the new clause (v)?
Under Notification No. 09/2026-Central Tax (Rate), clause (v) does not cover cases where the person supplying delivery services through an electronic commerce operator is liable for registration under sub-section (1) of section 22 of the CGST Act, 2017. The notification does not state the registration threshold itself, so a supplier would check its own liability under section 22(1).
Want help working out what this means for your business?
We handle GST and TDS compliance, returns and notice replies for D2C and marketplace sellers, and can walk you through how a change applies to your books.
General information only, not professional advice. The summary is ecomca’s reading of the document; the official PDF is the authoritative version, and later amendments may change it. Check the official source before you act.