GST Notification 17/2025 (Rate) Dated 17/09/2025 – Reverse charge on local delivery service by E-Commerce Operator (ECO) 

The notification adds a clause in the principal notification 17/2017 dated 28^th June 2017, providing that the e-commerce operator shall pay GST under RCM on services by way of local delivery except where the person supplying such services through the electronic commerce operator is liable for GST registration under section 22(1) of CGST Act. 

This notification is effective from 22^nd September 2025. 

(Link: CGST Notification 17/2025 (Rate), IGST Notification 17/2025 (Rate), UTGST Notification 17/2025 (Rate) Dated 17/09/2025)