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

Last updated: 18 September 2025

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Quick Summary

This notification introduces new rules for GST on local delivery services within Union Territories. Specifically, it clarifies that services by way of local delivery will be subject to GST. However, there's an exception for cases where the person supplying these services through an electronic commerce operator is already liable for registration under specific sections of the Union Territory Goods and Services Tax Act. These changes come into effect from 22nd September 2025.

Government of IndiaMinistry 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),

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FAQ :

The notification introduces new GST provisions for local delivery services in Union Territories, clarifying their taxability.

These rules will come into effect from the 22nd day of September, 2025.

Yes, services by way of local delivery are exempt if the supplier through an electronic commerce operator is already liable for registration under specific sections of the Union Territory Goods and Services Tax Act, 2017.

The exception refers to clause (vi) of section 21 and sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017.

The notification number is 17/2025-Union Territory (Rate) and it is dated 17th September 2025.

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Notification No : Notification No. 17/2025-Union Territory (Rate)
Published in GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1010461/ENG/Notifications

Attached File : 322600_11489_17_2025_uttr_eng.pdf

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