E commerce operator liability: operator must pay GST for certain intra State transport and accommodation services supplied via platforms. Notification assigns liability for tax on specified intra State services to the electronic commerce operator for passenger transportation by radio taxi, motor cab, maxi cab and motor cycle, and for accommodation services supplied through electronic commerce platforms, except where the service provider is separately liable for registration; definitions for radio taxi and vehicle classes are provided and the notification specifies its 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: operator must pay GST for certain intra State transport and accommodation services supplied via platforms.
Notification assigns liability for tax on specified intra State services to the electronic commerce operator for passenger transportation by radio taxi, motor cab, maxi cab and motor cycle, and for accommodation services supplied through electronic commerce platforms, except where the service provider is separately liable for registration; definitions for radio taxi and vehicle classes are provided and the notification specifies its commencement date.
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