E commerce operator liability: tax on intra State taxi and accommodation services shifted to the platform operator under GST. 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 on accommodation services provided through electronic commerce platforms, except where the supplier is liable for registration under the Central Goods and Services Tax Act; definitions for 'radio taxi', 'maxicab', 'motorcab' and 'motor cycle' are specified and the obligation takes effect from the notified 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.
E commerce operator liability: tax on intra State taxi and accommodation services shifted to the platform operator under GST.
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 on accommodation services provided through electronic commerce platforms, except where the supplier is liable for registration under the Central Goods and Services Tax Act; definitions for "radio taxi", "maxicab", "motorcab" and "motor cycle" are specified and the obligation takes effect from the notified commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
