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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 23/2017-Union Territory Tax (Rate)
New Delhi, the 22
nd
August, 2017
G.S.R......(E).- In exercise of the powers conferred by sub-section (5) of section 7 of
the Union Territory Goods and Services Tax Act, 2017 (14 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.17/2017- Union Territory Tax (Rate), dated the 28
th
June, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708(E) dated the
28
th
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 (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 read
with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.”.

[F.No.354/173/2017-TRU]


(Ruchi Bisht)
Under Secretary to the Government of India



Note:-The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 17/2017 – Union Territory Tax (Rate), dated the 28
th
June, 2017, vide
number G.S.R. 708 (E), dated the 28
th
June, 2017.
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