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Notification
Section 9(5) of CGST Act Notifications i.e GST Applicability on Reverse Charge for Electronic Commerce Operators i.e. E Commerce Operators,
August 22, 2022
Dear Friends
Here is the list of Notifications which has been issued till date for Reverse Charge Applicability on E Commerce Operators. Section 9(5) of CGST Act.
| S.No. | Notification No. | Download |
| 1 | 17/2017 Central Tax Rate |
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| 2 | 23/2017 Central Tax Rate |
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| 3 | 17/2021 Central Tax Rate |
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| S.No. | Description of Services |
| (i) | services by way of transportation of passengers by a radio-taxi, motorcab, maxicab 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." |
| (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 sub-section (1) of section 22 of the said Central Goods and Services Tax Act.”. |
| (iv) | supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises.” |
This List will be updated on regular intervals.
Thanks
CA Rahul Gupta
+91-80535-55086
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