Electronic commerce operator liability extended to additional intrastate services including restaurant services and motor vehicle supplies. Amendment broadens the intrastate services for which the electronic commerce operator must pay tax to include supplies involving motor cycle, omnibus or any other motor vehicle and adds restaurant services except those supplied at specified premises. It also expands vehicle-related definitions to correspond with clauses of the Motor Vehicle Act, 1988 and defines specified premises as hotel accommodation with declared tariff above seven thousand five hundred rupees per unit per day or equivalent; effective 1 January 2022.
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 extended to additional intrastate services including restaurant services and motor vehicle supplies.
Amendment broadens the intrastate services for which the electronic commerce operator must pay tax to include supplies involving motor cycle, omnibus or any other motor vehicle and adds restaurant services except those supplied at specified premises. It also expands vehicle-related definitions to correspond with clauses of the Motor Vehicle Act, 1988 and defines specified premises as hotel accommodation with declared tariff above seven thousand five hundred rupees per unit per day or equivalent; effective 1 January 2022.
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