The Government of Goa on October 30, 2026, issued notification to amend Notification No. 38/1/2017-Fin(R&C)(17/2017-Rate) dated June 30, 2017, related to the specifies categories of services wherein the tax on intra-State supplies shall be paid by the electronic commerce operator (ECO).
In the said notification, for clause (v), the following clause shall be substituted, namely: -
"(v) Delivery services, other than postal and courier services, except where the person supplying such services through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the Goa Goods and Services Tax Act, 2017.".
This notification shall come into force with effect from November 01, 2026.
[Notification No. 38/1/2017-Fin(R&C)(09/2026-Rate)/33295]
