E commerce operator tax liability: operator must pay GST on specified passenger transport and accommodation services supplied through platforms. The notification requires the electronic commerce operator to pay tax on intra-State supplies of (i) passenger transportation by radio-taxi, motorcab, maxicab and motor cycle as per the service classification headings, and (ii) accommodation services in hotels, inns, guest houses, clubs and campsites provided through electronic commerce platforms, except where the supplier is separately liable for registration under the Act. Explanations define 'Heading', 'radio taxi' and adopt Motor Vehicles Act meanings for the vehicle categories.
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E commerce operator tax liability: operator must pay GST on specified passenger transport and accommodation services supplied through platforms.
The notification requires the electronic commerce operator to pay tax on intra-State supplies of (i) passenger transportation by radio-taxi, motorcab, maxicab and motor cycle as per the service classification headings, and (ii) accommodation services in hotels, inns, guest houses, clubs and campsites provided through electronic commerce platforms, except where the supplier is separately liable for registration under the Act. Explanations define "Heading", "radio taxi" and adopt Motor Vehicles Act meanings for the vehicle categories.
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