Electronic commerce operator liability: operator must pay GST on specified intra state passenger transport and accommodation services. Tax liability of the electronic commerce operator is prescribed for specified intra State services: passenger transportation by radio taxi, motorcab, maxicab and motorcycle, and provision of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial lodging places; the operator must pay tax on such supplies made through its platform, except where the supplier of accommodation is independently liable for registration. Definitions of 'radio taxi' and vehicle terms are provided consistent with the Motor Vehicles Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic commerce operator liability: operator must pay GST on specified intra state passenger transport and accommodation services.
Tax liability of the electronic commerce operator is prescribed for specified intra State services: passenger transportation by radio taxi, motorcab, maxicab and motorcycle, and provision of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial lodging places; the operator must pay tax on such supplies made through its platform, except where the supplier of accommodation is independently liable for registration. Definitions of "radio taxi" and vehicle terms are provided consistent with the Motor Vehicles Act.
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