Electronic commerce operator tax liability applies to intra State taxi and accommodation services supplied through platforms. The Uttar Pradesh GST notification places liability on the electronic commerce operator to pay tax on intra State supplies for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs, campsites and similar lodging places, subject to an exception where the supplier through the operator is independently required to register; the notification also defines 'heading', 'radio taxi' and adopts statutory meanings for maxicab, motorcab and motor cycle.
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 tax liability applies to intra State taxi and accommodation services supplied through platforms.
The Uttar Pradesh GST notification places liability on the electronic commerce operator to pay tax on intra State supplies for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs, campsites and similar lodging places, subject to an exception where the supplier through the operator is independently required to register; the notification also defines "heading", "radio taxi" and adopts statutory meanings for maxicab, motorcab and motor cycle.
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