TaxTMI 
TaxTMI 
Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
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....xercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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 inter-State supplies shall be paid by the electronic commerce operator - (i) services by way of transportation of passengers....
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....tc, except where the person supplying such service through electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated 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 by restaurants, eating joints etc. loca....
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....em 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 5 of notification No. 08/2017-Integrated 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 Comp....
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....ectively 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-Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 6. Substituted vide Notification No. 19/2023-Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, "omnibus or any other motor vehicle" 7. Inserte....