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India’s GST Council has recommended a 5% GST rate, without input tax credit (ITC), for specified delivery services connected with e-commerce operators. The recommendation is not confirmation that the rate is in force: the official materials available for the 57th meeting do not establish an implementing notification or start date. Until those are confirmed, describe 5% as proposed, not as the current rate.
What the GST Council recommended
The Council’s October 8, 2026 press release records recommendations from its 57th meeting. For delivery services, it sets out two related but distinct categories at 5% GST without ITC:
- Non-courier and non-postal delivery supplied through an ECO: The recommendation covers services supplied through an e-commerce operator (ECO) when the service provider is not required to register under section 22(1) of the CGST Act, 2017. It proposes bringing these services under section 9(5).
- Delivery services for goods supplied or ordered through an ECO: A separate clause recommends 5% without ITC for delivery services for goods supplied or ordered through an ECO. Its wording is distinct from the first category, so the two should not be treated as interchangeable.
The recommendation’s stated rate and ITC treatment are linked: 5% GST without ITC. It does not establish that every delivery charge associated with online shopping falls within either category.
Which delivery services are covered?
Scope depends on the service channel, the goods order, the type of delivery service, and—in the first category—the provider’s registration position. The table summarizes what the Council recommended, not an operative tax rule.
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| Category | Connection to an ECO | Service and supplier condition | Recommended treatment |
|---|---|---|---|
| Delivery service supplied through an ECO | The delivery service is supplied through an ECO. | Other than courier or postal services; provider is not required to register under section 22(1) of the CGST Act, 2017. | 5% GST without ITC; recommendation refers to section 9(5). |
| Delivery service for goods | The goods are supplied or ordered through an ECO. | The recommendation’s separate clause does not repeat the first category’s non-courier/non-postal and registration wording. | 5% GST without ITC, as recommended. |
Because the clauses use different language, a particular transaction’s treatment cannot be determined from the headline rate alone. The final notified wording and the facts of the supply matter.
How this compares with the earlier treatment
The GST Council’s 2025 materials described local delivery services as taxed at 18% with ITC. They also proposed bringing local delivery supplied through an ECO by a provider not liable to register under section 22(1) under section 9(5), at 18%. That is historical context; it should not be confused with the 2026 recommendation to apply 5% without ITC to specified categories.
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The percentages alone do not show the full tax or commercial effect. A lower rate paired with no ITC changes the tax treatment, but the available official materials do not quantify how that combination would affect a delivery provider’s costs, a platform’s fees, or the amount charged to shoppers.
Is the 5% rate in effect now?
The official release is framed as recommendations of the 57th GST Council meeting held on October 8, 2026. The materials cited here do not establish an implementing notification or an effective date for these delivery-service recommendations. A Council recommendation and a notified change that has commenced are separate stages, so do not assume the 5% rate is already applicable based on the press release alone.
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- 【LARGE CAPACITY】:23"W * 15"H * 14"D, weight only 0.65 LB/10.4 OZ, soft ,durable material, can help you save valuable space, Internal Dimension: 22x14x13 Inch. This Insulated Delivery bag is also suitable for your car to store food or to help you clean the trunk, folded size only 15.5" * 12" * 1.7" , when you are not in use, you can even store it anywhere
- 【WATER RESISTANT】:These insulated bags come equipped with a waterproof aluminum lining to ensure both heat retention and water resistance. However, due to the stitching process used in making the bags, there may be a risk of water leakage at the stitched seams. This means that water inside the bag may potentially seep through at these stitched areas
- 【STRONG ENOUGH】: Insulate thermal Delivery bag has high-quality two-way zipper pocket and two pairs of hand straps, which is very easy to clean and has good insulation effect
- 【PRODUCT INFORMATION】: Food delivery bags for vip commercial delivery/rideshare drivers, designed for sandwich relay and premium catering needs. Size 23x14x15, warmer type, xxxl capacity, extra tall structure, suitable for etz 79 bike use. Accommodates bon, bread, and beverage items efficiently
Before applying the proposed rate to an invoice or transaction, check for the relevant government notification and its effective date, along with the final scope and the supplier’s circumstances. A qualified GST professional can help assess a specific supply.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What this could mean for online shoppers
The recommendation is about GST treatment of specified delivery services, not a published estimate of a change in checkout totals. No quantified consumer-price impact is established in the cited official materials. Whether a shopper’s delivery charge changes—and by how much—cannot be inferred from the proposed 5% rate alone; the relevant service must fall within the final rule, and the charge also depends on how the business handles its costs and pricing.
Quick Recap
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- 【Spacious Capacity】External dimension: 23"W * 15"H * 14"D, weight only 0.65 LB/10.4 OZ. Made of soft and durable material, it helps save valuable space. Internal dimension: 22x14x13 Inch. This insulated delivery bag is also suitable for storing food in your car or organizing your trunk. When not in use, it folds down to a compact size of 15.5" * 12" * 1.7", allowing for easy storage almost anywhere.
- 【Water Resistant Lining】These insulated bags are equipped with a waterproof aluminum lining, which helps with both heat retention and water resistance. Please note that due to the stitching process used in production, there may be a possibility of water seepage at the stitched seams, meaning water inside the bag might leak through these areas.
- 【Sturdy & Easy to Use】The insulated thermal delivery bag comes with a quality two-way zipper pocket and two pairs of hand straps. It is easy to clean and provides good insulation performance for your food.
- 【Product Details】This food delivery bag is designed for commercial delivery and rideshare drivers, suitable for sandwich delivery and premium catering needs. With a size of 23x14x15, it has a large capacity and an extra-tall structure, fitting for etz 79 bike use. It can efficiently hold bon, bread, and beverage items.
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
