NOTIFICATIONS/CIRCULARS

S.No. Notification No. Subject

2.

Circular No. 167/23/2021-GST dt. 17.12.2021 GST on service supplied by restaurants through e-commerce operators

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).