House-keeping services carve-out clarified, with e commerce-supplied providers subject to registration under state GST rules. The amendment inserts a clause excluding services by way of house-keeping, such as plumbing and carpentering, from the cited state tax notification except where such services are supplied through an electronic commerce operator by a person who is liable for registration under sub-section (1) of section 22 of the Arunachal Pradesh Goods and Services Tax Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
House-keeping services carve-out clarified, with e commerce-supplied providers subject to registration under state GST rules.
The amendment inserts a clause excluding services by way of house-keeping, such as plumbing and carpentering, from the cited state tax notification except where such services are supplied through an electronic commerce operator by a person who is liable for registration under sub-section (1) of section 22 of the Arunachal Pradesh Goods and Services Tax Act, 2017.
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