SECTION 7 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017- LEVY AND COLLECTION – NOTIFIED CATEGORIES OF SERVICES THE TAX ON INTRA-STATE SUPPLIES OF WHICH SHALL BE PAID BY THE ELECTRONIC COMMERCE OPERATOR – AMENDMENT IN NOTIFICATION NO.17/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017
NOTIFICATION NO.23/2017-UNION TERRITORY TAX (RATE), DATED 22-8-2017
In exercise of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.17/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 708(E) dated the 28th June, 2017, namely:—
In the said notification, in the first paragraph, after clause (ii) the following clause shall be inserted, namely:—
“(iii) services 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 (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.”.