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
117/2017 Central Tax Rate 

 

223/2017 Central Tax Rate

 

317/2021 Central Tax Rate

 

 

 

 

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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