Electronic commerce operator liability: e commerce operators must pay intra state tax on certain transport and accommodation services supplied via platforms. The notification makes electronic commerce operators liable to pay State GST on intra State supplies of specified services supplied through their platforms, encompassing passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and accommodation services in hotels and similar lodging, while excluding accommodation suppliers who are otherwise required to register under the Manipur GST law; it defines 'radio taxi' and adopts Motor Vehicles Act meanings for vehicle terms.
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Provisions expressly mentioned in the judgment/order text.
Electronic commerce operator liability: e commerce operators must pay intra state tax on certain transport and accommodation services supplied via platforms.
The notification makes electronic commerce operators liable to pay State GST on intra State supplies of specified services supplied through their platforms, encompassing passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and accommodation services in hotels and similar lodging, while excluding accommodation suppliers who are otherwise required to register under the Manipur GST law; it defines "radio taxi" and adopts Motor Vehicles Act meanings for vehicle terms.
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