Electronic commerce operator liability for intra State service tax: platforms must pay tax on taxi and accommodation services supplied via them. Electronic commerce operators are made liable to pay tax on intra-State supplies for passenger transportation by radio-taxi, motorcab, maxicab and motor cycle, and for provision of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial lodging establishments. Operator liability applies except where the supplier is independently required to register. The notification defines 'radio taxi' by communication and GPS/GPRS tracking features and adopts Motor Vehicles Act meanings for other vehicle terms; it takes effect from the stated commencement date under the Maharashtra GST framework.
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Provisions expressly mentioned in the judgment/order text.
Electronic commerce operator liability for intra State service tax: platforms must pay tax on taxi and accommodation services supplied via them.
Electronic commerce operators are made liable to pay tax on intra-State supplies for passenger transportation by radio-taxi, motorcab, maxicab and motor cycle, and for provision of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial lodging establishments. Operator liability applies except where the supplier is independently required to register. The notification defines "radio taxi" by communication and GPS/GPRS tracking features and adopts Motor Vehicles Act meanings for other vehicle terms; it takes effect from the stated commencement date under the Maharashtra GST framework.
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