Electronic commerce operator liability to pay GST on specified passenger transport and accommodation services supplied intra State. The notification requires that tax on intra State supplies of specified services be paid by the electronic commerce operator: passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and accommodation services provided through electronic commerce platforms except where the supplier is liable for registration under the applicable registration provision. It defines 'radio taxi' and adopts Motor Vehicles Act meanings for the other vehicle terms, and states the notification's commencement date.
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Provisions expressly mentioned in the judgment/order text.
Electronic commerce operator liability to pay GST on specified passenger transport and accommodation services supplied intra State.
The notification requires that tax on intra State supplies of specified services be paid by the electronic commerce operator: passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and accommodation services provided through electronic commerce platforms except where the supplier is liable for registration under the applicable registration provision. It defines "radio taxi" and adopts Motor Vehicles Act meanings for the other vehicle terms, and states the notification's commencement date.
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