Electronic commerce operator liability: operator must pay GST on specified intra State transport and accommodation supplies. Tax liability is placed on the electronic commerce operator to pay tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation provided in hotels, inns, guest houses, clubs, campsites or other commercial lodging places, except where the person supplying such accommodation through the electronic commerce operator is independently liable for registration; 'radio taxi' is defined by two way radio communication with central control and GPS/GPRS tracking, with statutory vehicle category meanings applied to other vehicle types.
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 specified intra State transport and accommodation supplies.
Tax liability is placed on the electronic commerce operator to pay tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation provided in hotels, inns, guest houses, clubs, campsites or other commercial lodging places, except where the person supplying such accommodation through the electronic commerce operator is independently liable for registration; "radio taxi" is defined by two way radio communication with central control and GPS/GPRS tracking, with statutory vehicle category meanings applied to other vehicle types.
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