Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. - G.O. Ms. No. 23/2017-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 23/2017-Puducherry GST (Rate), Puducherry, dated 22nd August 2017] NOTIFICATION In exercise of the powers conferred by sub-section (5) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 17/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th 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 sub-section (1) of section 22 of the said Puducherry Goods and Services Tax Act. . (By order of the Lieutenant-Governor) Dr. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).