Most asked questions from the Government on GST.
Levy of and Exemption from Tax
Question 12
Q 12. Can any person other than the supplier or recipient be liable to pay tax under GST?
Ans. Yes, the Government can specify categories of services the tax on which shall be paid by the electronic commerce operator,
if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator
as if he is the person liable to pay tax in relation to supply of such services.
Notification No. 17/2017-Central Tax (rate) dated 28.06.2017 and Notification No. 14/2017-Integrated Tax (Rate) dated 28.06.2017
have been issued under the CGST Act and the IGST Act respectively in this regard.
The following categories of services have been notified for the purpose:
a. services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;
b. 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 CGST Act;
c. 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 CGST Act.
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