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Not yet as a confirmed, effective rule. The GST Council recommended clarifying that e-commerce operators (ECOs) are liable to pay tax on notified services irrespective of their business model. A separate NDTV Profit report says CBIC Member for GST Sanjay Mangal described a uniform 5% GST treatment for cab aggregators and delivery platforms. The Council announcement describes a recommendation; it does not give an effective date or establish that the amendment has been enacted and brought into force.
What the GST Council recommended
At its 57th meeting on October 8, 2026, the GST Council recommended amending Section 9(5) of the Central Goods and Services Tax (CGST) Act, 2017. The stated aim was to clarify the e-commerce operator’s liability to pay tax on notified services, “irrespective of the business models being followed by him.” The Council’s official announcement frames this as a recommendation, not as confirmation that an amended law is already in force.
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In practical terms, the proposal focuses on who is responsible for paying GST when a notified service is supplied through an online platform. It is not a general announcement that every transaction or product listed on an e-commerce marketplace now carries a new 5% tax rate.
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In a report published October 9, 2026, NDTV Profit attributed to CBIC Member for GST Sanjay Mangal a clarification that a uniform 5% GST would apply to cab aggregators and delivery platforms regardless of how their businesses are structured. The report named Ola and Uber, as well as Swiggy, Zomato, Flipkart and Amazon. Read the NDTV Profit report.
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That rate and platform list should be understood as the report’s account of the CBIC clarification. The Council’s published recommendation itself describes the proposed change to Section 9(5) and refers to notified services; it does not set out a platform-by-platform list or state the 5% rate in the cited wording.
What this could mean for rides and deliveries
Cab rides
The report says the 5% treatment would cover cab aggregators such as Ola and Uber regardless of business model. The underlying Council recommendation is about ECO liability for notified services. The final legal text would determine precisely which services are covered and how the rule applies.
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Food and goods deliveries
The report also names delivery platforms including Swiggy, Zomato, Flipkart and Amazon. This concerns platform delivery services as described in that report; it does not establish that every food item, consumer good or other product sold through those marketplaces is newly subject to 5% GST. The proposal concerns tax liability on notified services, not a blanket rate change for all marketplace products.
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The Council’s October 8 announcement establishes that it recommended an amendment. The cited official material does not establish that Parliament enacted the amendment, that a corresponding notification was issued, or when any change would commence. The announcement also gives no effective date. Until the amended legal provision and any applicable notification are verified, the reported 5% treatment should not be presented as a confirmed rule already in force.
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For a definitive answer about when a particular ride or delivery is covered, the key documents are the enacted amendment and the notification specifying the relevant services and commencement date. Those details may clarify scope, liability and timing beyond the Council’s recommendation.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What is not established about consumer costs
The cited material does not quantify whether fares, delivery charges, menu prices, product prices or platform revenue would change, or by how much. A tax-liability clarification does not, on its own, establish how platforms or sellers will reflect any tax in consumer-facing prices.
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