Electronic commerce operator payment obligation: intra state taxi and accommodation services taxed through operator, registration exception applies The notification designates that the tax on intra-State supplies for specified services shall be paid by the electronic commerce operator, covering (i) passenger transportation by radio taxi, motorcab, maxicab and motor cycle under headings 9964 or 9973, and (ii) accommodation services in hotels, inns, guest houses, clubs, campsites or other commercial lodging places under heading 9963, except where the supplier of such accommodation through the electronic commerce operator is liable for registration under the applicable registration provision.
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Electronic commerce operator payment obligation: intra state taxi and accommodation services taxed through operator, registration exception applies
The notification designates that the tax on intra-State supplies for specified services shall be paid by the electronic commerce operator, covering (i) passenger transportation by radio taxi, motorcab, maxicab and motor cycle under headings 9964 or 9973, and (ii) accommodation services in hotels, inns, guest houses, clubs, campsites or other commercial lodging places under heading 9963, except where the supplier of such accommodation through the electronic commerce operator is liable for registration under the applicable registration provision.
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