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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....ercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 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 transportation of passengers by ....
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....is liable for registration under 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 by restaurant, eating joints etc. located at specified premises.] ^10[(v) services by way of local delivery except where the person supplying such services through electronic commerce operator is liable for regis....
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....tral Tax (Rate) dated 28.06.2017.] ^8[(d) "Company" has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013 (18 of 2013).] 2. This notification shall come into force with effect from the 1st day of July, 2017 [F.No. 334/1/2017-TRU] (Ruchi Bisht) Under Secretary to the Government of India ******************* Notes: 1. Ins....
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....fication No. 16/2023-Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, "omnibus or any other motor vehicle" 7. Inserted vide Notification No. 16/2023-Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 8. Inserted vide Notification No. 16/2023-Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 9. Substituted vide Notification No....