Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO)
17\/2017 Dated:- 28-6-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
\nMinistry of Finance
\n(Department of Revenue)
\nNotification No. 17\/2017-Central Tax (Rate)
\nNew Delhi, the 28th June, 2017
\nG.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 –
\n(i) services by way of transporta<\/p>\n
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\n3[(iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises.]
\n10[(v) services by way of local delivery except where the person supplying such services through electronic commerce operator is liable for registration under sub section (1) of section 22 of the Central Goods and Services Tax Act, 2017.]
\nExplanation.- For the purposes of this notification,-
\n (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 of<\/p>\n
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\n(Ruchi Bisht)
\nUnder Secretary to the Government of India
\n
\n*******************
\nNotes:
\n1. Inserted vide notification no. 23\/2017 dated 22-8-2017
\n2. Substituted vide Notification No. 17\/2021- Central Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as
\n “and motor cycle;”
\n3. Inserted vide Notification No. 17\/2021- Central Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022
\n4. Substituted vide Notification No. 17\/2021- Central Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as
\n “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).”
\n5. I<\/p>\n
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