Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc - 23/2017 - Integrated GST (IGST) Rate
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E commerce operator liability: ECOs must pay GST on housekeeping services supplied via platforms, except where suppliers are registered. Amendment designates the electronic commerce operator (ECO) as liable to pay integrated GST on house-keeping services supplied through electronic commerce, such as plumbing and carpentering, except where the supplier is required to register under the specified statutory registration provisions.
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.
E commerce operator liability: ECOs must pay GST on housekeeping services supplied via platforms, except where suppliers are registered.
Amendment designates the electronic commerce operator (ECO) as liable to pay integrated GST on house-keeping services supplied through electronic commerce, such as plumbing and carpentering, except where the supplier is required to register under the specified statutory registration provisions.
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