[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. 14/2017-Integrated Tax (Rate)

New Delhi, the 28^th June, 2017

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 –

services by way of transportation of passengers by a radio-taxi, motorcab, maxicab, ²[motor cycle, ⁵[or any other motor vehicle except omnibus]]

⁶[(ia) services by way of transportation of passengers by an omnibusexcept where the person supplyingsuch service through electronic commerce operator is a company.]

services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.

¹[(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 (v) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.]

³[(iv) supply of “restaurant service” other than the services supplied by restaurants, eating joints etc. located at specified premises.]

Explanation.- For the purposes of this notification,-

“radio taxi” means a taxi including a radio cab, by whatever name called, which is in twoway radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS);
“maxicab”, “motorcab” and ⁴[motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988)].
⁷[“ “specified premises” has the same meaning as assigned to it in clause (xxxvi) of paragraph 5 of notification No. 08/2017-Integrated Tax (Rate) dated 28.06.2017.”.]
⁶[(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2023).]

2. This notification shall come into force with effect from the 1^st day of July, 2017.

[F.No. 334/1/2017-TRU]

Ruchi Bisht)

Under Secretary to the Government of India

Notes:

Sr. No.	Change	Notification No.	Applicability date	Particulars of change	Remarks
1	Inserted	23/2017- Integrated Tax (Rate) dated August 22, 2017	August 22, 2017	----	----
2	Substituted	17/2017- Integrated Tax (Rate) dated November 18, 2021	January 01, 2022	Before it was read as “and motor cycle”	----
3	Inserted	17/2017- Integrated Tax (Rate) dated November 18, 2021	January 01, 2022	----	----
4	Substituted	17/2017- Integrated Tax (Rate) dated November 18, 2021	January 01, 2022	Before it was read as “ “motor cycle” shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988)”	----
5	Substituted	19/2023-IntegratedTax (Rate) dated October 19, 2023	October 20 2023	Before it was read as- omnibus or any other motor vehicle
6	Inserted	19/2023-IntegratedTax (Rate) dated October 19, 2023	October 20 2023	----	----
7	Substituted	No. 08/2025- Integrated Tax (Rate) dated January 16th, 2025	January 16th, 2025	³[(c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.]	----