Notification 14/2017 - Integrated Tax Rate
Date: June 28, 2017
Effective From: June 28, 2017
Subject
To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
Content
G.S.R......(E).- In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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 inter-State supplies shall be paid by the electronic commerce operator – (i) services by way of tran…