Summary: The Ministry of Finance (Department of Revenue) has issued Notification No. 09/2026-Integrated Tax (Rate), dated 27 October 2026, amending Notification No. 14/2017-Integrated Tax (Rate), dated 28 June 2017. The amendment has been made by the Central Government on the recommendations of the GST Council, exercising powers under sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017. The notification substitutes clause (v) of the earlier notification, which concerns delivery services supplied through electronic commerce operators. Under the substituted clause, delivery services other than postal and courier services are covered, subject to an exception where the person supplying those services through an electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017. The revised wording therefore makes the supplier’s registration liability under the specified provision relevant to the application of the notified treatment. Postal and courier services remain expressly outside the description of delivery services in clause (v). The amendment takes effect from 1 November 2026. The notification also records that the principal Notification No. 14/2017-Integrated Tax (Rate) was last amended by Notification No. 17/2025-Integrated Tax (Rate), dated 17 September 2025. No separate transitional arrangement is specified in the supplied notification.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 09/2026- Integrated Tax (Rate) | Dated: 27th October, 2026
G.S.R. 946(E).— In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), number 14/2017-Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 689(E) dated the 28th June, 2017, namely:-
In the said notification, for clause (v) the following clause shall be substituted, namely: –
“(v) Delivery services, other than postal and courier services, except where the person supplying such services through electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017.”
2. This notification shall come into force with effect from the 1st day of November, 2026.
[F. No. 190354/142/2026-TRU Section-CBIC]
MD. ADIL ASHRAF, Under Secy.
Note: – The principal notification number 14/2017 –Integrated Tax (Rate), was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 689(E), dated the 28th June, 2017, and was last amended vide notification number 17/2025 –Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 670(E), dated 17th September, 2025.
