- The Central Government vide Notification No. 23/2017-Central Tax (Rate) dated August 22, 2017 has made amendment in Notification No. 17/2017-Central Tax (Rate) dated June 28, 2017 by inserting a new category of service, the tax on intra-state supplies of which shall be paid by the E-commerce operator.
“(iii) services by way of house-keeping, such as plumbing, carpentering etc, except where the person 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.”
Similar corresponding Notifications has also been issued under IGST Act and UTGST Act.