Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
14/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 689 (E).- In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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 inter-State supplies shall be paid by the electronic commerce operator –
(i) services by way of transp
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ices 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 clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.]
3[(iv) supply of “restaurant service” other than the services supplied by restaurants, eating joints etc. located at specified premises.]
10[(v) services by way of local delivery except where the person supplying such services through electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (1) o
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(Rate) dated 28.06.2017.]
8[(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013 (18 of 2023).]
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
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Notes:
1. Inserted vide Notification no. 23/2017 dated 22-8-2017
2. Substituted vide Notification No. 17/2021-Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as “and motor cycle;”
3. Inserted vide Notification No. 17/2021-Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022
4. Substituted vide Notification No. 17/2021-Integrated
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