Hailing the GST Council's decisions as a boost for IT services and e-commerce, Nasscom said the measures - aimed at easing compliance, improving cash flows, and minimising disputes - will buoy India's technology exports and enable greater ease of doing business. The industry body welcomed the setting up of GST Appellate Tribunal (GSTAT), which is set to become operational, with appeals opening by September 2025 and hearings commencing by December 2025. The tribunal will speed resolution, and its Principal Bench, acting as the national advance ruling authority, will reduce state-wise divergence. 

Nasscom said on September 3, 2025, the GST Council took important decisions to benefit IT-enabled services and e-commerce by easing compliance, releasing working capital and reducing disputes. These measures bolster India's tech industry export engine while reinforcing the momentum toward greater ease of doing business. The Council recommended the omission of section 13(8)(b) of the Integrated GST (IGST) Act, which previously stipulated that the place of supply for intermediary services would be the location of the service provider. It said this means that the ‘place of supply’ for intermediary services will now be determined by the customer's location, restoring the export status and refund eligibility for IT-ITES services delivered from India. This restores export status and refund eligibility for services delivered from India and aligns the regime with international practice, removing the misclassification risk. This has been a major issue for disputes, litigation and denial of refund of input credit for our industry, especially IT enabled services.

It said to boost e-commerce growth and market access for Micro, Small, and Medium Enterprises (MSMEs), the Council has also approved a simplified registration process for small suppliers selling goods through e-commerce platforms across states. This will significantly reduce the need for multiple registrations, lowering entry barriers and enhancing market access. Furthermore, the Council has clarified the treatment of post-sale discounts. Allowing value reductions through credit notes with matching input tax credit adjustments, together with guidance on promotional schemes, will bring predictability for supply chains. It noted that this matters for ecommerce promotions and channel programmes as it will reduce disputes and reconciliation effort for platforms, sellers and brand owners. It will also help IT and ITES firms that sell software or subscriptions domestically.