Central Tax (Rate) Notification No 23 of 2017 dt 22nd August, 2017 under GST


Notification no 23/2017 Central Tax (Rate) date on 22nd August, 2017, GST



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.


The extract of GST Notification No. 23/2017- Central Tax (Rate) is given below:


Notification No. 23/2017- Central Tax (Rate), GST





Government of India


Ministry of Finance


(Department of Revenue)


Notification No. 23/2017-Central Tax (Rate)


New Delhi, the 22nd August, 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 makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.17/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 696(E) dated the 28th 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 Central Goods and Services Tax Act.”.







(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 - Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 696 (E), dated the 28th June, 2017.



Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn exports imports free of cost

Impact of GST on imports in India

Applicable import duty after GST implantation

How to calculate IGST under imports?

Changes in IEC after GST

Linking IEC with GSTIN in customs

Import under EPCG after GST

 Why separate Registration of GST in each state in India, for each business.

 Latest date to file GST registration in India

Procedures to obtain GST registration for non-resident taxable person

Is digital signature option available under registration of GST in India?

 Advantages of GST registration in India

Who has to obtain GST registration in India? 

GST payable rate on Raw hides and skins of bovine animals, equine animals

GST amount of rate on sale or purchase of Raw hides, skins, tanned or crust hides and skins

GST taxable rate on Raw skins of sheep or lambs

GST rate on Tanned or crust hides and skins of bovine, or equine animals

GST levied rate on sale or purchase of Tanned or crust skins of sheep or lambs

GST payable rate on Parchment dressed leather business

 What is ICD?

 What is IHC – Inland Haulage Charges

What is intensive exam CET exam in US import clearance

What is Inter Unit Transfer (IUT) in STP

 Is Customs House Agents (CHA ) required to be appointed mandatory?

 Is DP terms of payment safe in export business?

Is Letter of Credit LC safe for an Importer?

 Is ON BOARD CERTIFICATE required for LC negotiation

 How to make DA mode of payment safe

How to make delay in delivery of Shipment?

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers