E commerce operator liability: operator must pay GST on intra State passenger transport and accommodation services supplied via its platform. The electronic commerce operator is designated responsible for paying tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation services provided through hotels, guest houses and similar lodging establishments, except where the supplier through the operator is separately liable to register; the notification defines 'radio taxi' and adopts Motor Vehicles Act meanings for the other vehicle terms and specifies commencement for operational effect.
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 on intra State passenger transport and accommodation services supplied via its platform.
The electronic commerce operator is designated responsible for paying tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation services provided through hotels, guest houses and similar lodging establishments, except where the supplier through the operator is separately liable to register; the notification defines "radio taxi" and adopts Motor Vehicles Act meanings for the other vehicle terms and specifies commencement for operational effect.
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