Electronic commerce operator liability: must pay tax on intra State transport and accommodation supplies made through its platform. The notification requires the electronic commerce operator to pay tax on intra State supplies made through its platform for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs, campsites or other commercial lodging, subject to an exception where the supplier is separately liable for registration under the local GST law; it also defines 'radio taxi' and adopts vehicle definitions from the Motor Vehicles Act and 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.
Electronic commerce operator liability: must pay tax on intra State transport and accommodation supplies made through its platform.
The notification requires the electronic commerce operator to pay tax on intra State supplies made through its platform for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs, campsites or other commercial lodging, subject to an exception where the supplier is separately liable for registration under the local GST law; it also defines "radio taxi" and adopts vehicle definitions from the Motor Vehicles Act and specifies its commencement date.
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