Electronic commerce operator – Notifying the specified categories of intrastate supplies of services through an electronic commerce operator, wherein the tax shall be paid by the electronic commerce operator as if is liable to pay tax in relation to supply of such services. - G.O. (P) No. 78/2017/TAXES - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 78/2017/TAXES. 30th June, 2017 Dated, Thiruvananthapuram, 16th Mithunam, 1192 9th Ashadha, 1939. S. R. O. No. 376/2017.- In exercise of the powers conferred by sub-section (5) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) , the Government of Kerala, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on intrastate 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; (ii) services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Ordinance. Explanation :-For the purposes of this notification,- (a) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS); (b) maxicab , motorcab and motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988). This notification shall come into force with effect from the 1st day of July, 2017. By order of the Governor, MINHAJ ALAM, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government of Kerala has decided to notify the specified categories of intrastate supplies of services through an electronic commerce operator, wherein the tax shall be paid by the electronic commerce operator as if is liable to pay tax in relation to supply of such services. The notification is intended to achieve the above object.