Electronic Commerce Operator - Services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle. - 17/2017-State Tax (Rate) - Arunachal Pradesh SGST
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Electronic commerce operator liability to pay GST for intra state passenger transport and online accommodation supplies takes effect. Tax on intra State supplies effected through electronic commerce is to be paid by the electronic commerce operator for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services provided via electronic commerce, except where the supplier is liable for registration under section 22(1) of the Arunachal Pradesh GST Act; key definitions for 'radio taxi' and vehicle categories are adopted from GPS/GPRS tracking criteria and the Motor Vehicles Act respectively, effective 1 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 to pay GST for intra state passenger transport and online accommodation supplies takes effect.
Tax on intra State supplies effected through electronic commerce is to be paid by the electronic commerce operator for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services provided via electronic commerce, except where the supplier is liable for registration under section 22(1) of the Arunachal Pradesh GST Act; key definitions for "radio taxi" and vehicle categories are adopted from GPS/GPRS tracking criteria and the Motor Vehicles Act respectively, effective 1 July 2017.
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