TaxTMI 
TaxTMI 
Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO)
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....S.R. 708 (E).- In exercise of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator - (i) services by way of....
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....g, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.] ^3[(iv) supply of restaurant service other than the services supplied ....
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....same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988).] ^9[(c) "specified premises" has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017-Union Territory Tax (Rate) dated 28.06.2017.] ^8[(d) "Company" has the same meaning as assigned to it in clause (2....
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....1-Union Territory Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as "and "motor cycle" shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988)." 5. Inserted vide Notification No. 17/2021-Union Territory Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 6. Substitute....