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


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 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. 

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.

 
Notification No : Notification No. 17/2025-Union Territory (Rate)
Source : https://taxinformation.cbic.gov.in/view-pdf/1010461/ENG/Notifications
downloaded 1 times



Notification posted by

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments



CCI Pro





Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details