Electronic Commerce Operator

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Full Text of the Document

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....Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council, is pleased to notify 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 and motor cycle falling under heading 9964 or 9973....