Amendment to Notification No. 17-2017-State Tax(Rate) to make Electronic Commerce Operator responsible for payment of SGST. - 23/2017-State Tax (Rate) - Maharashtra SGST
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Housekeeping services inclusion: e commerce operator payment responsibility excludes suppliers already liable for GST registration. Amendment inserts a clause adding housekeeping services such as plumbing and carpentering to the State Tax (Rate) notification, except where the person supplying such service through an electronic commerce operator is liable for registration under the GST registration provision, thereby clarifying when an electronic commerce operator's payment responsibility applies.
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.
Housekeeping services inclusion: e commerce operator payment responsibility excludes suppliers already liable for GST registration.
Amendment inserts a clause adding housekeeping services such as plumbing and carpentering to the State Tax (Rate) notification, except where the person supplying such service through an electronic commerce operator is liable for registration under the GST registration provision, thereby clarifying when an electronic commerce operator's payment responsibility applies.
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