Summary: The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs (CBIC), has issued Notification No. 09/2026-Central Tax (Rate), dated 27 October 2026, amending Notification No. 17/2017-Central Tax (Rate), dated 28 June 2017. The amendment has been issued by the Central Government on the recommendations of the GST Council, exercising powers under Section 9(5) of the Central Goods and Services Tax Act, 2017. This provision empowers the Government to specify categories of services for which GST is payable by the electronic commerce operator through whom the services are supplied. The notification substitutes clause (v) of the principal notification concerning delivery services supplied through electronic commerce operators. Under the revised clause, delivery services other than postal and courier services are covered, except where the person supplying such services through an electronic commerce operator is liable for registration under Section 22(1) of the CGST Act, 2017. The amendment therefore expressly distinguishes delivery service suppliers based on their liability for registration under the specified statutory provision. The revised clause will take effect from 1 November 2026. Accordingly, the application of GST liability under Section 9(5) to the affected delivery services must be determined with reference to the substituted clause and the supplier’s registration liability under Section 22(1). Postal and courier services remain expressly excluded from the description. The notification does not prescribe any separate transitional arrangement. It also records that the principal Notification No. 17/2017-Central Tax (Rate) was last amended by Notification No. 17/2025-Central Tax (Rate), dated 17 September 2025.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 09/2026–Central Tax (Rate) | Dated: 27th October, 2026
G.S.R. 945(E).— In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 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), number 17/2017- Central Tax (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. 696(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 sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.”
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-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 696 (E), dated the 28th June, 2017 and was last amended vide notification number 17/2025-Central Tax (Rate), dated 17th September, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E), dated the 17th September, 2025.
