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Government of IndiaMinistry of Finance (Department of Revenue)Notification No. 17/2025-Central Tax (Rate) New Delhi, the 17th September 2025 G.S.R......(E).- In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Centra
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FAQ :
CGST Notification 17/2025 amends the existing CGST rules to clarify tax implications for local delivery services.
This notification is effective from 22nd September 2025.
It introduces a new clause that specifies tax treatment for local delivery services, particularly when provided through an electronic commerce operator.
No, the exemption applies to services by way of local delivery 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.
This notification makes further amendments to the principal notification No. 17/2017-Central Tax (Rate), dated 28th June, 2017.
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Notification No : Notification No. 17/2025-Central Tax (Rate)Published in GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1010455/ENG/Notifications