TMI BlogCategories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operatorX X X X Extracts X X X X X X X X Extracts X X X X ..... 689 (E) .- In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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 inter-State supplies shall be paid by the electronic commerce operator (i) services by way of transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use-keeping, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.] 3 [ (iv) supply of restaurant service other than the services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undred rupees per unit per day or equivalent. ] 8 [ (d) Company has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2023). ] 2. This notification shall come into force with effect from the 1st day of July, 2017. [F.No. 334/1/2017-TRU] (Ruchi Bisht) Under Secretary to the Government of India ****************** Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, omnibus or any other motor vehicle 7. Inserted vide Notification No. 19/2023-Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 8. Inserted vide Notification No. 19/2023-Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 - Notification Tax Management India - taxmanagementindia - taxmanagement - t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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