This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exclude services by way of housekeeping, such as plumbing, carpentering, etc., from reverse charge, except where the supplier is liable for compulsory registration through an electronic commerce operator. The amendment provides relief to small service providers in the unorganised sector.

Issued for earlier notification?
Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).