Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator - 14/2017 - Integrated GST (IGST) Rate

E commerce operator liability to pay IGST on specified inter State services, subject to registration and premises exceptions.

The Integrated GST notification makes the electronic commerce operator responsible for paying tax on inter State supplies of specified services supplied through online platforms, including passenger transportation by radio taxi and similar vehicles, accommodation in commercial lodging, house keeping services, restaurant services except at certain specified premises, and local delivery services, subject to exceptions where the supplier is liable for statutory registration or where other specific carve outs apply; key terms such as 'radio taxi', vehicle categories, 'specified premises' and 'Company' are defined by cross reference.