Nasscom seeks more time to implement revised GST on delivery services

Industry body Nasscom has urged the Finance Ministry to defer revised GST rules for e-commerce delivery services until January 1, 2027, citing technology, accounting and compliance challenges.

Nasscom submitted a representation to the Ministry of Finance on 28 October 2026, seeking an adequate transition period for implementing the revised GST treatment of delivery services facilitated through electronic commerce operators (ECOs), as recommended by the 57th GST Council. Nasscom has asked the government to defer this until January 1, 2027.

 

The GST Council has recommended changes to the taxation of delivery services associated with goods ordered through e-commerce platforms. These include a 5 per cent GST rate without input tax credit (ITC) for specified delivery services and bringing certain services within the tax liability framework applicable to ECOs under Section 9(5) of the CGST Act.

 

 

“While these changes aim to bring greater consistency to GST treatment, their implementation would require significant adjustments across the e-commerce and logistics ecosystem,” said a statement from Nasscom.

 

E-commerce businesses process large volumes of transactions through interconnected technology and accounting systems. The revised framework would require changes to ERP configurations, invoicing, tax calculations, ITC treatment and GST compliance processes, Nasscom explained in a letter.

 Nasscom has also urged the government to engage with ECOs, logistics providers and other affected stakeholders to address implementation challenges, clarify requirements and facilitate a coordinated transition.