The GST Council has recommended 5% GST without ITC on specified delivery services supplied through e-commerce operators, including delivery relating to goods ordered through an e-commerce platform.
The GST Council has recommended a new GST framework for delivery services supplied through Electronic Commerce Operators (ECOs).
Delivery services other than courier and postal services, where the underlying service provider is not liable for GST registration, are proposed to be brought under Section 9(5) of the CGST Act, with GST payable at 5% without Input Tax Credit.
The Council has also recommended a 5% GST rate without ITC on delivery services relating to goods supplied or ordered through an e-commerce operator.
Further, the existing GST exemption for transportation of goods by GTA to unregistered persons is proposed to be excluded where the transportation relates to goods supplied or ordered through an e-commerce platform. CA Sansaar