House-keeping services via electronic commerce operator attract operator-level tax unless the supplier is liable for registration. Amendment adds that services by way of house-keeping, such as plumbing and carpentering, supplied through an electronic commerce operator are subject to the notification's tax mechanism applicable to supplies via such operators, except where the person supplying the service through the electronic commerce operator is independently liable for registration under the applicable registration provisions.
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Provisions expressly mentioned in the judgment/order text.
House-keeping services via electronic commerce operator attract operator-level tax unless the supplier is liable for registration.
Amendment adds that services by way of house-keeping, such as plumbing and carpentering, supplied through an electronic commerce operator are subject to the notification's tax mechanism applicable to supplies via such operators, except where the person supplying the service through the electronic commerce operator is independently liable for registration under the applicable registration provisions.
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