Notification under section 9(5) of Rajasthan Goods and Services Tax Act, 2017 notifying categories of services on which tax shall be paid by the electronic commerce operator - F.12(56)FD/Tax/2017-Pt-I-55 - Rajasthan SGST

Rajasthan GST Act 2017: E-commerce Operators Must Pay Tax on Intra-State Transport and Accommodation Services Unless Provider Registers.

The Government of Rajasthan, under the Rajasthan Goods and Services Tax Act, 2017, mandates that electronic commerce operators are responsible for paying tax on intra-State supplies for specific service categories. These include passenger transportation services via radio-taxi, motorcab, maxicab, and motorcycle, as well as accommodation services in hotels, inns, guest houses, clubs, campsites, or other commercial lodging facilities. This applies unless the service provider is required to register under section 22(1) of the Act. The notification is effective from July 1, 2017.