Electronic commerce operator tax liability extended to intra state taxi and accommodation services provided through online platforms. The electronic commerce operator must pay tax on intra State supplies made through its platform for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, guest houses and similar lodging, except where the individual supplier of accommodation is liable for registration. Defined terms include radio taxi (two way radio communication with central control and GPS/GPRS tracking) and vehicle categories as per the Motor Vehicles Act. The notification is effective from the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
Electronic commerce operator tax liability extended to intra state taxi and accommodation services provided through online platforms.
The electronic commerce operator must pay tax on intra State supplies made through its platform for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, guest houses and similar lodging, except where the individual supplier of accommodation is liable for registration. Defined terms include radio taxi (two way radio communication with central control and GPS/GPRS tracking) and vehicle categories as per the Motor Vehicles Act. The notification is effective from the notified commencement date.
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