Electronic commerce operator liability: operator must pay GST on intra State taxi and accommodation services supplied via platform. Tax liability for certain intra State supplies effected through electronic commerce platforms is placed on the electronic commerce operator, requiring the operator to pay tax on passenger transportation by radio taxi, motorcab, maxicab and motorcycle, and on accommodation services provided through the platform, except where the supplier using the operator is independently liable for registration under the Act.
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: operator must pay GST on intra State taxi and accommodation services supplied via platform.
Tax liability for certain intra State supplies effected through electronic commerce platforms is placed on the electronic commerce operator, requiring the operator to pay tax on passenger transportation by radio taxi, motorcab, maxicab and motorcycle, and on accommodation services provided through the platform, except where the supplier using the operator is independently liable for registration under the Act.
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