Summary: The Ministry of Finance (Department of Revenue) has issued Notification No. 09/2026-Union Territory Tax (Rate), dated 27 October 2026, to amend the existing framework governing delivery services supplied through electronic commerce operators under the Union Territory Goods and Services Tax Act, 2017. The Central Government has exercised its powers under sub-section (5) of section 7 of the UTGST Act, 2017, on the recommendations of the GST Council, to substitute clause (v) of the principal Notification No. 17/2017-Union Territory Tax (Rate), dated 28 June 2017. The substituted clause covers delivery services other than postal and courier services, but provides an exception where the person supplying such services through an electronic commerce operator is liable for registration under clause (vi) of section 21 of the UTGST Act, 2017, read with sub-section (1) of section 22 of the Central Goods and Services Tax Act. Accordingly, the amended provision expressly connects the exception to the supplier’s registration liability under the specified statutory provisions. The notification does not separately prescribe a new registration threshold or set out a distinct procedure for determining that liability. The amendment will come into force on 1 November 2026. The notification also identifies Notification No. 17/2025-Union Territory Tax (Rate), dated 17 September 2025, as the most recent amendment to the principal notification before the present change. The operative modification is confined to the substitution of clause (v), and the supplied instrument does not specify any separate transitional arrangement.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 09/2026-Union Territory Tax (Rate) | Dated: 27th October, 2026
G.S.R. 947(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 Tax (Rate), 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, 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 (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the Central Goods and Services Tax Act”;
2. 2. This notification shall come into force with effect from 1st day of November, 2026.
[F. No. 190354/142/2026-TRU Section-CBIC]
MD. ADIL ASHRAF, Under Secy.
Note: – The principal notification number 17/2017 -Union Territory Tax (Rate), dated 28th June, 2017 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 17/2025-Union Territory Tax (Rate), dated 17th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 671(E), dated 17th September, 2025.
