NOTIFICATIONS
| S.No. | Notification No. | Subject |
|
1. |
Notification No. 17/2017-Central Tax(Rate) dt. 28.06.2017 | Notifies the categories of services where tax shall be paid by the electronic commerce operator (ECO) u/s 9(5). |
CIRCULARS
| S.No. | Circular No. |
Subject |
|
1. |
Circular No. 167/23/2021-GST dt. 17.12.2021 | GST on service supplied by restaurants through e-commerce operators |