GST Notification on Union Territory (Rate) – Local Delivery Services (effective 22nd Sept 2025)

Government of India 
Ministry of Finance 
(Department of Revenue)  
Notification  
No. 17/2025-Union Territory (Rate) 

New Delhi, the 17th September 2025 

G.S.R......(E).-In exercise of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Services Tax  Act,  2017  (14  of  2017),  the  Central  Government,  on  the recommendations  of  the  Council,  hereby makes  the following further  amendments in the notification of the Government of India,  in  the  Ministry  of  Finance (Department of  Revenue), No.17/2017-Union Territory (Rate), dated the 28th June, 2017, published in the  Gazette  of India, Extraordinary,  Part  II,  Section  3,  Sub-section  (i),  vide  number  G.S.R.  708(E) dated the 28th June, 2017, namely: -  

In the said notification, after clause (iv), the following clause shall be inserted, namely: - “

(v) services by way of local delivery except where the person supplying such services through electronic commerce operator is liable for registration under clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.”. 

2. This notification shall come into force with effect from the 22nd day of September, 2025.  

[F.No.190341/188/2025-TRU] 

(Md. Adil Ashraf) 
Under Secretary to the Government of India

Note: - The principal notification number 17/2017 -Union Territory (Rate),  was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708 (E), dated the 28th June, 2017 and was last amended by notification number 08/2025-Union Territory (Rate), published in the Gazette of India, Extraordinary, videnumber G.S.R. 49(E), dated 16th January, 2025.