Intra-State supplies of Services – Tax by e Commerce operator – CGST Act – Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017
(Last Updated On: August 23, 2017)

Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017

To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator vide Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017

[ Seeks to amend above 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. vide Notification No 23/2017 Central Tax (Rate) Dtd 22nd Aug 2017 ]

 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. 17/2017-Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. 696(E) .- In exercise of the powers conferred by sub-section (5) of section 9 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator –

(i) services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;

(ii) services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites
or other commercial places meant for residential or lodging purposes, 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.

Explanation.- For the purposes of this notification,-

(a) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two way radio communication with a central control office and is enabled for tracking using
Global Positioning System (GPS) or General Packet Radio Service (GPRS);

(b) “maxicab”, “motorcab” and “motor cycle” shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).

2. This notification shall come into force with effect from the 1st day of July, 2017

[F.No. 334/1/2017-TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Download Complete PDF Notification No 17/2017 Central Tax (Rate) Dated 28th June, 2017 in Hindi and English

(Refer Page  165 to 166  of enclosed PDF )

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3 thoughts on “Intra-State supplies of Services – Tax by e Commerce operator – CGST Act – Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017

  1. Pingback: Section 9 CGST Act 2017 - Levy and Collection - Tax Heal

  2. Pingback: When e-commerce operator liable to pay GST Instead of actual supplier - Tax Heal

  3. Pingback: Notification No 23/2017 Central Tax (Rate) Dtd 22nd Aug 2017 : to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc - Tax Heal

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