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GST Council recommends flat 5% GST without credit on e-commerce delivery, plus e-way bill rationalisation
GST Council's change ends tax differences that depended on whether platforms or sellers arranged delivery, so the rate is the same however it is routed. It also recommended curbing in-transit interception of goods vehicles and bringing metro rail under transport document rules.
What it means for online and offline
Because the recommended 5% GST without credit applies however delivery is arranged, in-house fleets, third-party logistics and store-fulfilment models would be taxed alike, so test delivery-related deal valuations against a no-credit tax cost while the rules are still pending.