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TMI BlogCategories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operatorX X X X Extracts X X X X X X X X Extracts X X X X ..... erred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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 inter-State supplies shall be paid by the electronic commerce operator - (i) services by way of transportation of passengers by a radio-taxi, motorcab, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such service through electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated 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 restaurants, eating joints etc. located at specified premises.] Explanation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2013(18 of 2023).] 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-Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 w.e.f. 20-10-2023 8. Inserted vide Notification No. 19/2023-Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 9. Substituted vide Notification No. No. 08/2025-Integrated Tax (Rate) dated 16-01-2025 w.e.f. 01-04-2025 before it was read as, "5[(c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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