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[GST] ECOs Responsible For GST Payment On House-keeping Services viz. Plumbing, Carpentering, Etc.

Taxation Laws (Country: India)

ECO - Electronic Commerce Operator

Relevant CBEC's notifications are as follows:

1) CGST – Notification No. 23/2017-Central Tax (Rate), dt. 22-08-2017 – Seeks to amend 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.

2) IGST – Notification No. 23/2017-Integrated Tax (Rate), dt. 22-08-2017 – Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.

3) UTGST – Notification No. 23/2017-Union Territory Tax (Rate), dt. 22-08-2017 – Seeks to amend notification No. 17/2017-UTT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.




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