CGST(Rate) Notification No. 23/2017-Central Tax (Rate) dated 22.08.17

Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 23/2017-Central Tax (Rate)

New Delhi, the 22nd August, 2017

G.S.R……(E).- In exercise of the powers conferred by sub-section (5) of section 9 ofthe Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on therecommendations of the Council, hereby makes the following amendments in the notification ofthe Government of India, in the Ministry of Finance (Department of Revenue), No.17/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i), vide number G.S.R. 696(E) dated the 28th June, 2017,namely:-
In the said notification, in the first paragraph, after clause (ii) the following clause shall beinserted, namely:-
(iii) services by way of house-keeping, such as plumbing, carpentering etc, except where theperson supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act..

[F.No.354/173/2017-TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, videnotification No. 17/2017 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R.696 (E), dated the 28th June, 2017.