Tax payable by Electronic Commerce Operator expanded to cover additional transport and specified restaurant services, effective from stipulated date. Amendment expands the scope of tax payable by an Electronic Commerce Operator under section 9(5) by adding motor cycle, omnibus or any other motor vehicle and by inserting supply of restaurant service (excluding restaurants at specified premises) into the taxable categories; it revises Motor Vehicle Act cross-references for vehicle definitions and defines specified premises by reference to a declared tariff threshold, with the notification deemed effective from the start of January 2022.
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Provisions expressly mentioned in the judgment/order text.
Tax payable by Electronic Commerce Operator expanded to cover additional transport and specified restaurant services, effective from stipulated date.
Amendment expands the scope of tax payable by an Electronic Commerce Operator under section 9(5) by adding motor cycle, omnibus or any other motor vehicle and by inserting supply of restaurant service (excluding restaurants at specified premises) into the taxable categories; it revises Motor Vehicle Act cross-references for vehicle definitions and defines specified premises by reference to a declared tariff threshold, with the notification deemed effective from the start of January 2022.
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