Seeks to amend Notification No 17/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.

Amendment to Notification No. 17/2017-Union Territory (Rate) under Section 7 of the Union Territory Goods and Services Tax Act, 2017

The Government of India, through the Ministry of Finance's Department of Revenue, has issued Notification No. 17/2025-Union Territory (Rate) on September 17, 2025. This notification involves amendments to a previous notification, No. 17/2017, concerning the Union Territory Goods and Services Tax Act, 2017. Under the authority granted by sub-section (5) of section 7 of the Act, the Central Government, following the recommendations of the council, has introduced a new clause. This new clause, labeled as (v), specifies that services related to local delivery are included, except when the service provider, operating through an electronic commerce operator, is required to register under clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017, and sub-section (1) of section 22 of the Central Goods and Services Tax Act. This amendment will take effect from September 22, 2025. The notification was last amended by notification number 08/2025, issued on January 16, 2025. The changes aim to clarify the tax obligations of service providers in local delivery contexts, particularly when operating through electronic commerce platforms.