GST on Delivery Services 5% Without ITC: E-commerce From 1 Nov
Reports say GST on delivery services supplied through e-commerce operators falls from 18% to 5% from 1 November 2026, with no input tax credit. The platform pays the tax when the delivery partner is not required to register, and a request to delay the date is reported.
What changed
When: 1 November 2026, as reported. Notifications dated 27 October 2026.
| Before | From 1 Nov 2026 (reported) |
|---|---|
| GST rate on delivery services through e-commerce apps | |
| 18% | 5% |
| Input tax credit on this rate | |
| Allowed at 18% | Not allowed at 5% |
| Who pays when the delivery partner is not required to register | |
| Rule covered only some services | The e-commerce operator, under Section 9(5) |
| Postal and courier services | |
| Outside this entry | Still outside this entry |
What is the new GST rate on delivery services?
Inc42 (30 October 2026) reports that revised GST rules were notified on 27 October 2026. They cut GST on specified delivery services from 18% to 5%, but input tax credit is no longer allowed.
Taxscan reported on 9 October 2026 that the GST Council recommended the same 5% rate without credit. TaxGuru gives the legal side: Notification 09/2026-Central Tax (Rate) dated 27 October 2026. TaxGuru does not state the rate in its summary, so the rate rests on the Inc42 and Taxscan reports.
Who pays the GST on delivery, the platform or the rider?
TaxGuru says the notification is issued under Section 9(5) of the CGST Act. It covers delivery services other than postal and courier services supplied through an e-commerce operator.
The operator, meaning the app or marketplace, pays the tax. This applies unless the person making the delivery is liable to register under Section 22(1). A rider or small delivery partner below the registration limit is therefore not asked to register just for this.
When does the new delivery GST rule start?
Both Inc42 and TaxGuru say 1 November 2026. TaxGuru adds that the notification gives no transition period.
Inc42 reports that Nasscom asked the finance ministry on 28 October 2026 to delay the start to 1 January 2027. No government reply is reported, so the date stands unless a new notification says otherwise.
Will delivery charges on apps go down?
Not necessarily. Inc42 notes that a lower rate does not mean lower costs, because platforms lose the credit they used to claim at 18%.
The food or goods you order keep their own GST rate. Only the delivery service entry is changed. Check the bill on your next order.
What should sellers and small delivery businesses do?
If you sell on a marketplace, check how the platform shows delivery and platform charges on your settlement report. If you run your own delivery business and supply through an app, ask the platform who will pay the tax.
If your own turnover is near the limit, read our GST registration guide. Online sellers can also read our online selling business guide.
Frequently asked questions
What is the GST rate on delivery services through e-commerce from 1 November 2026?
Reports say 5% without input tax credit, down from 18%.
Who pays GST on the delivery fee?
The e-commerce operator pays under Section 9(5), unless the person making the delivery is liable to register under Section 22(1).
Has the 1 November date been delayed?
Nasscom asked for a delay to 1 January 2027 on 28 October 2026. No reply is reported, so we treat 1 November as the date.
Is this confirmed by the official notification?
Not yet by us. Inc42 and TaxGuru describe notifications dated 27 October 2026. We will update this page when we have read them on the official site.
Delivery charge par GST kitna lagega?
Reports ke mutabik e-commerce se hone wali delivery service par 1 November 2026 se 5% GST, bina input credit ke. Pehle yeh 18% tha. Official notification padhkar hi pakka karein.
Short summary in Hinglish
Reports ke mutabik 27 October 2026 ki notification se e-commerce delivery service par GST 18% se ghatkar 5% hoga, bina input credit ke, 1 November 2026 se. Tax platform bharega. Official notification humne abhi nahi padhi.
