Notification No. 17/2017 – Central Tax (Rate): To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator

Important Keyword: Section 9(5) CGST Act 2017, Section 22(1) CGST Act 2017, F. No. 334/1/2017-TRU, Notification No. 17/2017 – Central Tax (Rate).

[F. No. 334/1/2017-TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 28^th June, 2017

Notification No. 17/2017 – Central Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R (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 –

i. services by way of transportation of passengers by a radio-taxi, motor cab, maxi cab and motor cycle;

ii. services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, 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 Central Goods and Services Tax Act.

Explanation.- For the purposes of this notification,-

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 office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS);

b. “maxi cab”, “motor cab” 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).

2. This notification shall come into force with effect from the 1^st day of July, 2017

(Ruchi Bisht)
Under Secretary to the
Government of India

Read More: Notification No. 21/2017- Central Tax (Rate): Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

Web Stories: Notification No. 21/2017- Central Tax (Rate): Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000986/ENG/Notifications