E commerce operator tax liability assigned for specified intra State passenger transport and accommodation services under GST framework. The notification places the obligation to pay tax on intra State supplies of specified services on the electronic commerce operator, covering passenger transportation by radio taxis, motorcabs, maxicabs and motor cycles, and accommodation services in hotels, guest houses and similar lodging venues, except where the supplier through the operator is separately liable for registration under the GST registration provisions; key vehicle and service terms are defined.
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.
E commerce operator tax liability assigned for specified intra State passenger transport and accommodation services under GST framework.
The notification places the obligation to pay tax on intra State supplies of specified services on the electronic commerce operator, covering passenger transportation by radio taxis, motorcabs, maxicabs and motor cycles, and accommodation services in hotels, guest houses and similar lodging venues, except where the supplier through the operator is separately liable for registration under the GST registration provisions; key vehicle and service terms are defined.
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