Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO) - 17/2017 - Union Territory GST (UTGST) Rate

E-commerce operator liability to pay GST on specified intra State services including passenger transport, accommodation, delivery, restaurant and housekeeping.

Liability is placed on the electronic commerce operator to pay tax on specified intra State supplies it facilitates, covering passenger transportation by radio taxi and other listed vehicles (with certain company/omnibus exceptions), accommodation services (subject to supplier registration exceptions), housekeeping services, specified restaurant services, and local delivery services; definitions for radio taxi, vehicle terms, specified premises and company are cross referenced, and the notification includes commencement and amendment provisions.