Seeks to amend Notification No. 14/2017-Integrated Tax (Rate), dated the 28th June, to implement the recommendations of the 56th GST Council.
Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 17/2025–Integrated Tax (Rate) dated 17 September 2025, amending Notification No. 14/2017–Integrated Tax (Rate) originally issued on 28 June 2017. The amendment introduces a new clause (v), which specifies that services provided by way of local delivery are covered, except where such services are supplied through an electronic commerce operator and the supplier is liable for registration under clause (v) of Section 20 of the IGST Act, 2017 read with Section 22(1) of the CGST Act, 2017. This effectively clarifies the tax applicability on local delivery services, distinguishing cases where liability shifts to suppliers registered under e-commerce provisions. The changes will take effect from 22 September 2025. This notification follows the GST Council’s recommendations and continues the ongoing adjustments to tax treatment of services under the integrated tax framework. The principal notification of 2017, which has been amended multiple times, was last updated through Notification No. 08/2025 issued in January 2025.
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 17/2025- Integrated Tax (Rate) | Dated: 17th September, 2025
G.S.R. 670(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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 14/2017-Integrated Tax (Rate), dated the 28th June, 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, 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 (v) of section 20 of the Integrated 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 No. 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 by notification number 08/2025 –Integrated Tax (Rate), published in the Gazette of India, Extraordinary, vide number G.S.R. 48(E), dated 16th January, 2025
