GST on courier charges, 26 October 2026: 18%. GST is paid by the supplier (forward charge); no reverse-charge entry applies today. The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.
Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.
GST rate today
Entries in force on 26 October 2026:
- 18% — Courier services have GST at 18%. (15/2025-CT(R), entry 12(ii), from 22 September 2025)
- 18% — Local delivery services have GST at 18%, whether given through an app or website by a supplier not required to register for GST, or otherwise. (15/2025-CT(R), entry 12(iii), from 22 September 2025)
- 18% — Other delivery services not covered by the items above have GST at 18%. (15/2025-CT(R), entry 12(iv), from 22 September 2025)
No GST (exemptions in force)
No exemption entry specific to this service is in force today.
Who pays the GST (reverse charge)
No reverse-charge entry covers this service today, so the supplier charges GST on the invoice (forward charge).
Period by period since 1 July 2017
Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.
1 July 2017 – 21 September 2025
- 18% — Postal and courier services have GST at 18%. (11/2017-CT(R), entry 12, from 1 July 2017)
22 September 2025 – in force
- 18% — Courier services have GST at 18%. (15/2025-CT(R), entry 12(ii), from 22 September 2025)
- 18% — Local delivery services have GST at 18%, whether given through an app or website by a supplier not required to register for GST, or otherwise. (15/2025-CT(R), entry 12(iii), from 22 September 2025)
- 18% — Other delivery services not covered by the items above have GST at 18%. (15/2025-CT(R), entry 12(iv), from 22 September 2025)
SAC codes under 99681
996811Postal services including post office counter services, mail box rental services996812Courier services996813Local delivery services996819Other Delivery Services nowhere else classified
Full rate history
| From | To | GST | What it covers | Notification |
|---|---|---|---|---|
| 1 July 2017 | 21 September 2025 | 18% | Postal and courier services have GST at 18%. | 11/2017-CT(R), entry 12 |
| 22 September 2025 | in force | 18% | Courier services have GST at 18%. | 15/2025-CT(R), entry 12(ii) |
| 22 September 2025 | in force | 18% | Local delivery services have GST at 18%, whether given through an app or website by a supplier not required to register for GST, or otherwise. | 15/2025-CT(R), entry 12(iii) |
| 22 September 2025 | in force | 18% | Other delivery services not covered by the items above have GST at 18%. | 15/2025-CT(R), entry 12(iv) |
Check a code or a date
- Codes under this service and today's rate per code: SAC code page.
- Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
- How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.
GST on other services
- All services
- Transport charges (goods transport, GTA, freight)
- Cab, taxi and passenger transport
- Rent (rental charges for house, shop, office, land)
- Vehicle hire and rental (with driver)
- Security services (security guards)
- Manpower supply and labour charges
- Legal charges (advocate and lawyer fees)
- Consultancy and professional fees
- Hotel room charges
- Restaurant bills, food and catering
- Construction and works contract
- Repair and maintenance charges
- Job work charges
- Insurance premium
- Bank charges and loan processing fees
- Advertising charges
- Event management, pandal and shamiana
- Commission and brokerage
From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.
