Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO) - entries substituted - Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017 as amended. - 16/2023 - Union Territory GST (UTGST) Rate
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ECO liability: ECO pays tax on intra-State omnibus passenger transport unless the supplier through ECO is a company. Clause (i) is amended to exclude omnibus services and a new clause (ia) makes the electronic commerce operator (ECO) liable to pay tax on transportation of passengers by an omnibus supplied through the ECO, except where the supplier through the ECO is a Company; 'Company' is defined by reference to clause (20) of section 2 of the Companies Act, 2013.
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.
ECO liability: ECO pays tax on intra-State omnibus passenger transport unless the supplier through ECO is a company.
Clause (i) is amended to exclude omnibus services and a new clause (ia) makes the electronic commerce operator (ECO) liable to pay tax on transportation of passengers by an omnibus supplied through the ECO, except where the supplier through the ECO is a Company; "Company" is defined by reference to clause (20) of section 2 of the Companies Act, 2013.
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