The Government of Kerala on October 31, 2026, issued notification to amend Notification No. G.O.(P) No. 78/2017/TAXES 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 Kerala State Goods and Services Tax Act, 2017.".
This notification shall come into force with effect from November 01, 2026.
[Notification No. G.O.(P) No.102/2026/TD]
