Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc - 23/2017 - Central GST (CGST) Rate
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Electronic commerce operator liability: ECOs must pay GST on platform-mediated housekeeping services unless the supplier is separately registered. Amendment designates the electronic commerce operator as liable to pay GST on house-keeping services such as plumbing and carpentering when supplied through an electronic commerce operator, by inserting a new clause into Notification No.17/2017 Central Tax (Rate). The provision excepts cases where the person supplying the service through the electronic commerce operator is required to register under the Central Goods and Services Tax framework, in which case the supplier remains the taxable person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic commerce operator liability: ECOs must pay GST on platform-mediated housekeeping services unless the supplier is separately registered.
Amendment designates the electronic commerce operator as liable to pay GST on house-keeping services such as plumbing and carpentering when supplied through an electronic commerce operator, by inserting a new clause into Notification No.17/2017 Central Tax (Rate). The provision excepts cases where the person supplying the service through the electronic commerce operator is required to register under the Central Goods and Services Tax framework, in which case the supplier remains the taxable person.
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