FOLLOWING CATEGORIES OF SERVICES, THE TAX ON INTRA-STATE SUPPLIES SHALL BE PAID BY THE ELECTRONIC COMMERCE OPERATOR

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Full Text of the Document

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....s conferred by sub-section (5) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the 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 a radio-taxi, motorcab, maxicab ....