Description of Service (3)

Rate % (4)

Condition (5)

[i][(i) Postal services

9

-

(ii) Courier services

9

-

(iii) Local delivery services

a. supplied through electronic commerce operator where the person supplying such services is not liable for registration u/s section (1) of section 22 of the Central Goods and Services Tax Act, 2017;

9

-

b. other than (a) above

9

-

(iv) Delivery services other than (i), (ii) and (iii) above

9

-]