Goods and Services Tax – 25 Heading 9987 53[(i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017 5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =