Notification No. 23/2017-Central Tax (Rate), dt. 22/08/2017

Notification No. 23/2017-Central Tax (Rate), dt. 22/08/2017

Notification No. 23/2017-Central Tax (Rate), dt. 22/08/2017 amended notification no. 17/2017-CTR. It introduced new entry to the list of supplies notified u/s 9(5). In this entry, an ECO is liable to pay tax on supplies through it. 17/2017 a; ready head the two entries- 1) Radio taxis and 2) Hotel booking portals. This notification added housekeeping personnel providers such as urban clap. In these three cases, the ECO is liable to pay tax for supplier through their portal. They also need to do the required compliances also. They need to do it as if it is their own supply.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India Ministry of Finance

(Department of Revenue)

Notification No. 23/2017-Central Tax (Rate)

New Delhi, the 22nd August, 2017

G.S.R……(E).- In exercise of the powers conferred by sub-section (5) of section 9 of the Central  Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.17/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 696(E) dated the 28th June, 2017, namely:-

In the said notification, in the first paragraph, after clause (ii) the following clause shall be inserted, namely:-

“(iii) services by way of house-keeping, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act.”.

[F.No.354/173/2017-TRU]

(Ruchi Bisht)

Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 17/2017 – Central Tax (Rate), dated the 28th June 2017, vide number G.S.R. 696 (E), dated the 28th June 2017.