Housekeeping services classification clarified: plumbing and carpentry included, except where e commerce supplied services require CGST registration. Amendment inserts clause (iii) into Notification No. 17/2017 State Tax (Rate) to include services by way of housekeeping such as plumbing and carpentering, subject to an exception where such services are supplied through an electronic commerce operator and the supplier is liable for registration under the Central Goods and Services Tax law.
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Provisions expressly mentioned in the judgment/order text.
Housekeeping services classification clarified: plumbing and carpentry included, except where e commerce supplied services require CGST registration.
Amendment inserts clause (iii) into Notification No. 17/2017 State Tax (Rate) to include services by way of housekeeping such as plumbing and carpentering, subject to an exception where such services are supplied through an electronic commerce operator and the supplier is liable for registration under the Central Goods and Services Tax law.
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