9911796707
TMI BlogCategories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO)X X X X Extracts X X X X X X X X Extracts X X X X ..... of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central 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 paid by the electronic commerce operator - (i) services by way of transportation of passengers by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt where the person supplying such service through electronic commerce operator is liable for registration under clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.] 3[(iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause (20) of section 2 of the Companies Act, 2013(18 of 2013).] 2. This notification shall come into force with effect from the 1st day of July, 2017 [F.No. 334/1/2017-TRU] (Ruchi Bisht) Under Secretary to the Government of India ************* Notes: 1. Inserted vide notification no. 23/2017 dated 22-8-2017 2. Substituted vide NOTIFICATION No. 17/2021-Union Territory Tax (Rate) dated 18-11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, "omnibus or any other motor vehicle" 7. Inserted vide Notification No. 16/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 8. Inserted vide Notification No. 16/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 9. Substituted vide Notification No. 08/2025-Union Territory (Rat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
