{"id":2606,"date":"2025-09-29T01:20:58","date_gmt":"2025-09-29T01:20:58","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2606"},"modified":"2025-09-29T01:20:59","modified_gmt":"2025-09-29T01:20:59","slug":"gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/","title":{"rendered":"GST Notification 17\/2025 (Rate) Dated 17\/09\/2025 &#8211; Reverse charge on local delivery service by E-Commerce Operator (ECO)\u00a0"},"content":{"rendered":"\n<p>The notification adds a clause in the principal notification 17\/2017 dated 28<sup>th<\/sup>\u00a0June 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.\u00a0<\/p>\n\n\n\n<p>This notification is effective from 22<sup>nd<\/sup>&nbsp;September 2025.&nbsp;<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1010455\/ENG\/Notifications\"><em>(Link: CGST Notification 17\/2025 (Rate),<\/em><\/a><em>&nbsp;<\/em><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1010458\/ENG\/Notifications\"><em>IGST Notification 17\/2025 (Rate),<\/em><\/a><em>&nbsp;<\/em><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1010461\/ENG\/Notifications\"><em>UTGST Notification 17\/2025 (Rate) Dated 17\/09\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The notification adds a clause in the principal notification 17\/2017 dated 28th\u00a0June 2017, providing that the e-commerce operator shall pay [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-2606","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Notification 17\/2025 (Rate) Dated 17\/09\/2025 - Reverse charge on local delivery service by E-Commerce Operator (ECO)\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Notification 17\/2025 (Rate) Dated 17\/09\/2025 - Reverse charge on local delivery service by E-Commerce Operator (ECO)\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The notification adds a clause in the principal notification 17\/2017 dated 28th\u00a0June 2017, providing that the e-commerce operator shall pay [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-29T01:20:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-29T01:20:59+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST Notification 17\/2025 (Rate) Dated 17\/09\/2025 &#8211; Reverse charge on local delivery service by E-Commerce Operator (ECO)\u00a0\",\"datePublished\":\"2025-09-29T01:20:58+00:00\",\"dateModified\":\"2025-09-29T01:20:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/\"},\"wordCount\":88,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/\",\"name\":\"GST Notification 17\/2025 (Rate) Dated 17\/09\/2025 - Reverse charge on local delivery service by E-Commerce Operator (ECO)\u00a0 - Bhatia Bhola &amp; Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2025-09-29T01:20:58+00:00\",\"dateModified\":\"2025-09-29T01:20:59+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST Notification 17\/2025 (Rate) Dated 17\/09\/2025 &#8211; Reverse charge on local delivery service by E-Commerce Operator (ECO)\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST Notification 17\/2025 (Rate) Dated 17\/09\/2025 - Reverse charge on local delivery service by E-Commerce Operator (ECO)\u00a0 - Bhatia Bhola &amp; Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/","og_locale":"en_US","og_type":"article","og_title":"GST Notification 17\/2025 (Rate) Dated 17\/09\/2025 - Reverse charge on local delivery service by E-Commerce Operator (ECO)\u00a0 - Bhatia Bhola &amp; Associates LLP","og_description":"The notification adds a clause in the principal notification 17\/2017 dated 28th\u00a0June 2017, providing that the e-commerce operator shall pay [&hellip;]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/","og_site_name":"Bhatia Bhola &amp; Associates LLP","article_published_time":"2025-09-29T01:20:58+00:00","article_modified_time":"2025-09-29T01:20:59+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST Notification 17\/2025 (Rate) Dated 17\/09\/2025 &#8211; Reverse charge on local delivery service by E-Commerce Operator (ECO)\u00a0","datePublished":"2025-09-29T01:20:58+00:00","dateModified":"2025-09-29T01:20:59+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/"},"wordCount":88,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/","name":"GST Notification 17\/2025 (Rate) Dated 17\/09\/2025 - Reverse charge on local delivery service by E-Commerce Operator (ECO)\u00a0 - Bhatia Bhola &amp; Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2025-09-29T01:20:58+00:00","dateModified":"2025-09-29T01:20:59+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/29\/gst-notification-17-2025-rate-dated-17-09-2025-reverse-charge-on-local-delivery-service-by-e-commerce-operator-eco\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST Notification 17\/2025 (Rate) Dated 17\/09\/2025 &#8211; Reverse charge on local delivery service by E-Commerce Operator (ECO)\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/2606","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=2606"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/2606\/revisions"}],"predecessor-version":[{"id":2607,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/2606\/revisions\/2607"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=2606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=2606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=2606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}