Electronic commerce operator – Notifying the specified categories of intrastate supplies of services through an electronic commerce operator, wherein the tax shall be paid by the electronic commerce operator as if is liable to pay tax in relation to supply of such services. - G.O. (P) No. 78/2017/TAXES - Kerala SGST
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Electronic commerce operator liability: designated intrastate passenger transport and accommodation services require tax payment by the operator. Tax liability is placed on the electronic commerce operator for specified intrastate supplies effected through its platform-passenger transport by radio-taxi, motorcab, maxicab and motor cycle, and accommodation services-requiring the operator to pay the tax as if it were the person liable; accommodation services are excepted where the supplier is independently required to register. Definitions for radio taxi and vehicle categories are provided, and the notification takes effect from the first day of July, 2017.
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: designated intrastate passenger transport and accommodation services require tax payment by the operator.
Tax liability is placed on the electronic commerce operator for specified intrastate supplies effected through its platform-passenger transport by radio-taxi, motorcab, maxicab and motor cycle, and accommodation services-requiring the operator to pay the tax as if it were the person liable; accommodation services are excepted where the supplier is independently required to register. Definitions for radio taxi and vehicle categories are provided, and the notification takes effect from the first day of July, 2017.
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