2018 GST Service Rates Consolidated Notification CGST (Part -7) | GST Updates PDF Download

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Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding 
or force. Notifications as published in the official Gazette of Government of India have the force 
of law. 
[Updated version of the Notification No. 17/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
Government of India 
Ministry of Finance  
(Department of Revenue) 
Notification No. 17/2017-Central Tax (Rate) 
New Delhi, the 28
th
 June, 2017 
G.S.R......(E).- In exercise of the powers conferred by sub-section (5) of section 9 of the Central  
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the 
recommendations of the Council, hereby notifies that in case of the following categories of 
services, the tax on intra-State supplies shall be paid by the electronic commerce operator –  
(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.]
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Explanation.- For the purposes of this notification,- 
 (a) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-
way radio communication with a central control office and is enabled for tracking using 
Global Positioning System (GPS) or General Packet Radio Service (GPRS); 
(b) “maxicab”, “motorcab” and “motor cycle” shall have the same meanings as assigned to them 
respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicles Act, 1988 (59 of 
1988). 
 2. This notification shall come into force with effect from the 1
st
 day of July, 2017 
 
[F.No. 334/1/2017-TRU] 
 
(Ruchi Bisht)  
Under Secretary to the Government of India 
                                                           
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 Inserted vide notification No. 23/2017-Central Tax(Rate) dated 22.08.2017