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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 23/2017-Integrated Tax (Rate)
New Delhi, the 22nd August, 2017
G.S.R......(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 makes the
following amendments in the notification of the Government of India, in the
Ministry of Finance (Department of Revenue),
No.14/2017- Integrated 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. 689(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 (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.”.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.354/173/2017-TRU]
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