E-commerce operator has been made liable to pay CGST on services supplied by way of Housekeeping such as plumbing, carpenting etc.

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  • 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.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification23-CGST.pdf

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