Electronic commerce operator liability: tax on intra State taxi and accommodation supplies must be paid by the operator. Notification designates that the electronic commerce operator is responsible for payment of tax on intra-State supplies of passenger transportation by radio-taxi, motorcab, maxicab and motor cycle, and on accommodation services supplied through an electronic commerce operator, except where the supplier through the operator is separately liable for registration. Definitions clarify 'radio taxi' and adopt Motor Vehicles Act meanings for vehicle terms; the measure is issued under the relevant taxing Act and is effective from the notified 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: tax on intra State taxi and accommodation supplies must be paid by the operator.
Notification designates that the electronic commerce operator is responsible for payment of tax on intra-State supplies of passenger transportation by radio-taxi, motorcab, maxicab and motor cycle, and on accommodation services supplied through an electronic commerce operator, except where the supplier through the operator is separately liable for registration. Definitions clarify "radio taxi" and adopt Motor Vehicles Act meanings for vehicle terms; the measure is issued under the relevant taxing Act and is effective from the notified commencement date.
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