Intra-State supplies shall be paid by the electronic commerce operator - FIN/REV-3/GST/1/08 (Pt-1) “T” - Nagaland SGST

Liability of electronic commerce operator to pay tax on intra State transport and accommodation platform supplies enforced.

The State notifies that tax on specified intra State supplies is to be discharged by the electronic commerce operator, covering passenger transportation by radio taxi, motorcab, maxicab and motorcycle and accommodation services supplied via electronic commerce, except where the supplier is liable for registration. Terminology for 'radio taxi' and vehicle categories is defined by reference to tracking features and the Motor Vehicles Act.