Electronic Commerce Operator Notification - SGST - 17/2017-State Tax (Rate) - Bihar SGST

Electronic commerce operator liability: pay SGST for passenger transport and accommodation services supplied intra state under notification.

Notification designates electronic commerce operator as liable to pay SGST on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation services supplied through its platform, except where the service provider is separately required to register. It defines 'radio taxi' (two way radio communication with central control and GPS/GPRS tracking) and adopts Motor Vehicles Act meanings for other vehicle terms; the notification is effective from 1 July 2017.