Nasscom Seeks Delay in New GST Rules for E-Commerce Deliveries
Nasscom asked the Ministry of Finance to defer the revised GST treatment of e-commerce delivery services to 1 January 2027.
Key Takeaways
- Nasscom submitted a representation to the Ministry of Finance on 28 October 2026.
- It asked for the revised GST rules on e-commerce delivery services to be deferred to 1 January 2027.
- The rules set a 5% GST rate without input tax credit for specified delivery services.
- The rules take effect on 1 November 2026.
- Nasscom also asked for a consultation with e-commerce operators and logistics providers.
Nasscom has asked the Ministry of Finance to defer the revised GST rules for e-commerce delivery services to 1 January 2027. The industry body submitted its representation on 28 October 2026.
The rules follow the 57th GST Council's recommendations. They set a 5% GST rate without input tax credit for specified delivery services. Nasscom said businesses need time for technology, accounting, tax and operational changes.
Nasscom's request on e-commerce delivery GST at a glance
| Detail | Value |
|---|---|
| Who | Nasscom, an industry body |
| What it asked | Defer the revised GST treatment of e-commerce delivery services to 1 January 2027 |
| Submitted to | Ministry of Finance |
| Submitted on | 28 October 2026 |
| Rules come from | Recommendations of the 57th GST Council |
| GST rate on specified delivery services | 5%, without input tax credit |
| Rules take effect | 1 November 2026 |
| Second request | An industry consultation with e-commerce operators, logistics providers and other affected stakeholders |
What the new delivery GST rules change
The new rules lower the GST rate on specified delivery services from 18% to 5%. The lower rate comes without input tax credit, so the rate is not paired with a credit for tax paid on inputs.
The rules also bring certain services within the tax liability framework that applies to e-commerce operators under Section 9(5) of the CGST Act. The entry for "local delivery" now reads "delivery services, other than postal and courier services".
| When | What happened |
|---|---|
| 8 October 2026 | The 57th GST Council makes its recommendations |
| 27 October 2026 | The rules are notified |
| 28 October 2026 | Nasscom submits its representation to the Ministry of Finance |
| 1 November 2026 | The rules take effect |
Why Nasscom says the industry needs until January 2027
Nasscom said the revised framework would require changes to ERP configurations, invoicing, tax calculations, input tax credit treatment and GST compliance processes.
Nasscom has also asked the government to consult e-commerce operators, logistics providers and other affected stakeholders on the new rules.
Where the GST rules for e-commerce deliveries stand now
The rules were notified on 27 October 2026 and take effect on 1 November 2026. Nasscom submitted its representation on 28 October 2026, asking for the date to move to 1 January 2027.
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Frequently Asked Questions
What is Nasscom?
What has Nasscom asked the government to do?
When did Nasscom submit its representation?
How long a delay is Nasscom seeking for the GST rules?
Which GST rules does Nasscom want deferred?
How much GST applies to specified delivery services under the new rules?
When were the new GST rules notified?
When do the new GST rules take effect?
How does the new rule wording differ from the old one?
How would the rules affect e-commerce companies' systems, according to Nasscom?
How does Nasscom want the government to involve the industry?
What does Section 9(5) of the CGST Act have to do with the rules?
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