Nasscom seeks delay of new 5% GST delivery tax until January 2027
The tech trade group asked the finance ministry to postpone fresh goods and services tax rules scheduled for Nov. 1.
Nasscom has asked the finance ministry to postpone the rollout of new goods and services tax rules governing ecommerce deliveries until January 2027 [1]. Under the current schedule, the updated framework is slated to take effect on Nov. 1, 2026, giving delivery operators and digital platforms just days to modify their internal systems [1].
The revisions introduce a 5% GST rate applied to specific delivery services, while explicitly denying eligibility for input tax credits [1]. The statutory changes follow formal recommendations approved during the 57th meeting of the GST Council on Oct. 8, 2026 [1]. Government authorities officially notified the finalized rules on Oct. 27, 2026, leaving a short window before enforcement begins [1].
Nasscom noted in its representation that fulfilling the mandate poses practical challenges for the ecosystem [1]. The industry body noted that "their implementation would require significant adjustments," even as the underlying provisions intend to establish greater consistency in tax administration across the logistics sector [1].
A deferral to January 2027 would provide companies additional operational runway to configure their commercial software, align merchant contracts, and adapt fulfillment pipelines to the updated guidelines [1].
Questions and answers
What do the incoming GST rules mandate?
The incoming rules apply a 5% GST rate to specific delivery services without permitting input tax credits [1].
When were the delivery tax rules officially notified?
The government notified the rules on Oct. 27, 2026, following recommendations from the GST Council on Oct. 8, 2026 [1].
Why is Nasscom asking for a deferral until January 2027?
Nasscom indicated that complying with the new requirements involves substantial operational and administrative changes that need more transition time [1].
Sources
- 1.Nasscom Seeks Deferment Of New GST Rules For Ecommerce Deliveries To Jan 2027 — Inc42, Oct 29, 2026

