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Regarding amendment in previous notification no. 531 Dated 29 June 2017 related to the categories of Services, on which tax on Intra-State supplies shall be paid by Electronic Commerce Operator. This notification shall come into force from 22nd Aug 2017. - 918/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGST
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Tax collection by electronic commerce operator expanded to include housekeeping services, subject to supplier registration exceptions. The amendment inserts a new clause making housekeeping services, such as plumbing and carpentering, services on which tax on intra State supplies shall be paid by the electronic commerce operator, except where the person supplying such service through the electronic commerce operator is liable for registration under the applicable registration provision; the notification is declared to be deemed effective from an earlier specified date.
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Provisions expressly mentioned in the judgment/order text.
Tax collection by electronic commerce operator expanded to include housekeeping services, subject to supplier registration exceptions.
The amendment inserts a new clause making housekeeping services, such as plumbing and carpentering, services on which tax on intra State supplies shall be paid by the electronic commerce operator, except where the person supplying such service through the electronic commerce operator is liable for registration under the applicable registration provision; the notification is declared to be deemed effective from an earlier specified date.
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