Changes For Ola, Uber, Swiggy, Zomato, Amazon And Flipkart: Uniform 5% Rate, ITC Reforms And Compliance Plans

According to a reported clarification from the Central Board of Indirect Taxes and Customs (CBIC), a uniform 5% Goods and Services Tax (GST) rate will cover platforms that connect customers with delivery partners as well as businesses that provide delivery services directly.

The clarification follows the GST Council’s endorsement of consistent tax treatment for operators with different business structures. The rate will apply to Ola, Uber, Swiggy, Zomato, Flipkart, and Amazon, irrespective of their business models.

The government has also rationalised the GST structure into two broad rates and one special rate. The stated priorities include greater stability and predictability for businesses planning their operations and tax compliance.

On the National Stock Exchange (NSE), here is how some of those companies’ shares closed on Friday, 9 October 2026:

• Ola shares: ₹35.13, up 1.44%

• Swiggy shares: ₹234.20, down 0.32%

• Eternal (Zomato) shares: ₹323.45, up 1.38%

GST Rate Changes: Effective Date And Focus Areas

The government plans to revise GST rates once a year, with changes taking effect from 1 April. Decisions are expected before the start of each financial year, giving businesses greater clarity when planning operations and managing tax obligations.

The next step of reforms will be to simplify regular compliance, improve registration and refund processes and make input tax credit (ITC) claims easier.

The government is also examining sector-specific concerns involving blocked ITC, including motor vehicles. Questions around construction-related ITC had not yet been taken up.

The invoice management system (IMS) is also scheduled to become mandatory from the next financial year. The system is expected to increase supply-chain integration and reduce tax notices from mismatches between stated liabilities.

Effective GST Rate After Tax Rationalisation

After rationalisation of tax rates, the effective rate of GST has come down to 10.84%. Despite the changes, taxable supplies increased, and revenue grew 15% over the preceding three months.

The new structure is likely to lead to fewer variations in GST rates, and future growth will be visible in the tax collections.

However, the official declined to estimate when monthly GST collections would reach ₹3 trillion, noting that growth was progressing steadily and could accelerate further.

Source

NSE

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