Notification No. 23/2017
Date: August 22, 2017
Subject: Fixing GST liability on e-commerce operators for housekeeping services
Description:
This notification amends Notification No. 17/2017–Central Tax (Rate) to notify that electronic commerce operators are liable to pay GST on services such as plumbing, carpentry and other housekeeping services supplied through their platforms, except where the service provider is otherwise liable for registration.
Issued for earlier notification?
Yes — amends Notification No. 17/2017–Central Tax (Rate).