GST Council backs 5% GST on unregistered e-commerce delivery partners, curbs on arrest powers, sources say

Our read

The 5% GST on unregistered-partner delivery will probably be notified in some form and passed through to consumers or partners, while the arrest-power curbs will lag until legislation passes.

For operators

If the 5% GST on delivery by unregistered partners is notified, omni-channel retailers that ship through e-commerce platforms should model the extra cost on last-mile delivery and confirm who carries the liability, but no effective date has been given, so plan scenarios rather than change pricing now.

Watch

A CBIC notification or circular that fixes the effective date for the 5% delivery GST