The CBIC vide Notification No. 17/2025-Central Tax (Rate) dated September 17, 2025 has issued amendments in Notification No. No. 17/2017- Central Tax (Rate), dated June 28, 2017, inserted new clause no. (v) services by way of local delivery 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, with effect from September 22, 2025.
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), No. 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, 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 sub section (1) of section 22 of the Central Goods and Services Tax Act, 2017.”.
This notification shall come into force with effect from the 22nd day of September 2025.
Note: Similar notification has been brought under the UTGST Act, 2017 vide No. 17/2025-Union Territory Tax (Rate) dated September 17, 2025 and under the IGST Act, 2017 vide No. 17/2025-Integrated Tax (Rate) dated September 17, 2025.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/09/GST-Notifications-pertaining-to-Services-CGST-IGST-UTGST-N.-No.-17-2025.pdf
