Seeks to amend Notification No. FTX.56/2017/30 (No.17/2017) DT.29-06-2017 to make Electronic Commerce Operator (ECO) responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. - 23/2017 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT Notification No. 23/2017 The 11 th September, 2017 No.FTX.56/2017/125.- In exercise of the powers conferred by sub-section (5) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) , the Governor of Assam, on the recommendations of the Council, hereby makes the following amendments in the notification No. FTX.56/2017/30 dated 29 th June, 2017 (Notification No. 17/2017-State Tax Rate) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No.351 dated the 29th June. 2017 , namely:- In the said notification. in the first paragraph, after clause (ii) the following new 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 sub-section (1) of section 22 of the said Assam Goods and Services Tax Act . . This notification shall be deemed to have come into force from 22nd of August, 2017. V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance Department.