Intra-State supplies shall be paid by the electronic commerce operator.

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....Act, 2017 (19 of 2017), the State 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 by the electronic commerce operator - (i) services by way of transportation of passengers by radio-taxi, motorcab, maxicab and motor cycle; (ii) services by way of providing accommodation in hotels....