Important Keyword: Notification 23/2017 UTGST, Electronic Commerce Operator GST, GST on Plumbing Services, GST on Carpentering Services, Housekeeping Services GST, ECO Liability GST, Notification 17/2017 Amendment, E-commerce GST Rules, GST Council ECO Services, GST Compliance for Platforms,
Words: 826 Read time: 5 minutes.
Table of Contents
[F.No.354/173/2017-TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 22nd August, 2017
Notification No. 23/2017 - Union Territory Tax (Rate): 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.
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 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.”.
(Ruchi Bisht)
Under Secretary to the
Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 17/2017 – Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 708 (E), dated the 28th June, 2017.
📚 Frequently Asked Questions (FAQs): Notification No. 23/2017 - Union Territory Tax (Rate)
Q1. What is Notification No. 23/2017 UTGST?
Answer:
It is a GST notification issued on 22 August 2017 that amended Notification No. 17/2017-UTT(R).
The notification made Electronic Commerce Operators liable for GST on certain housekeeping services supplied through their platforms.
Q2. Which services are covered?
Answer:
The notification specifically covers housekeeping services such as plumbing and carpentering.
Other similar household maintenance services may also fall within the scope depending on classification.
Q3. Who becomes liable to pay GST?
Answer:
The Electronic Commerce Operator becomes liable to pay GST.
This shifts responsibility away from individual service providers in covered situations.
Q4. What is an ECO?
Answer:
An Electronic Commerce Operator is a digital platform that facilitates the supply of services between customers and suppliers.
Examples include service booking apps and online marketplaces.
Q5. Why was this amendment introduced?
Answer:
The amendment simplified GST collection and administration.
It became easier for tax authorities to collect GST from large platforms rather than thousands of small service providers.
Q6. Does the notification apply to plumbers?
Answer:
Yes.
Plumbing services are specifically mentioned in the notification.
Q7. Does it apply to carpenters?
Answer:
Yes.
Carpentering services are expressly included in the notification.
Q8. Does GST rate change because of this notification?
Answer:
No.
The notification primarily changes the person responsible for GST payment rather than the GST rate itself.
Q9. Is registration status relevant?
Answer:
Yes.
The notification contains exceptions linked to registration provisions under GST law.
Q10. Does this apply to offline services?
Answer:
Generally no.
The notification specifically targets services supplied through an Electronic Commerce Operator.
Q11. Are service providers relieved from compliance?
Answer:
In many covered cases, the GST payment responsibility shifts to the ECO.
However, suppliers should still review their own GST obligations carefully.
Q12. What records should ECOs maintain?
Answer:
Platforms should maintain:
Supplier records
Customer records
Transaction details
Tax invoices
GST return documentation
Q13. Can GST authorities audit ECO transactions?
Answer:
Yes.
Electronic Commerce Operators remain subject to GST compliance and audit requirements.
Download PDF: Notification No. 23/2017 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
