India, Oct. 12 -- The GST Council has proposed a 5% Goods and Services Tax (GST) rate without input tax credit (ITC) on certain delivery services supplied through e-commerce operators. Discussed on October 8, the E-commerce delivery GST proposal could change how eligible platform-based delivery services are taxed, although the final implementation details remain pending.

The proposal focuses on specific services covered under Section 9(5) of the Central Goods and Services Tax (CGST) Act, where the service provider is not liable for GST registration under Section 2. Courier and postal services are excluded from the proposed category.

GST Council 5% Proposal Excludes Input Tax Credit Under the proposed framework, eligible delivery service...