Electronic commerce operator liability: to pay intra state GST for specified passenger transport and accommodation services under Goa notification. Notification designates the electronic commerce operator as liable to pay tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and of accommodation in hotels and similar lodging, except where the supplier through the electronic commerce operator is required to register under the State GST registration provision; it defines 'radio taxi' and adopts Motor Vehicles Act meanings for specified vehicle types and specifies the commencement date.
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: to pay intra state GST for specified passenger transport and accommodation services under Goa notification.
Notification designates the electronic commerce operator as liable to pay tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and of accommodation in hotels and similar lodging, except where the supplier through the electronic commerce operator is required to register under the State GST registration provision; it defines "radio taxi" and adopts Motor Vehicles Act meanings for specified vehicle types and specifies the commencement date.
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