Categories of services the tax on intra-State supplies of which shall be paid by the e-Commerce Operator

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Full Text of the Document

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....ices Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify that in the case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator, namely: - (i) services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor....