Tax shall be paid by the Electronic Commerce operator for the certain category of the Services under

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....s conferred by sub-section (5) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, 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, ....