Tax shall be paid by the Electronic Commerce operator for certain category of the Services under section 9(5).

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..... e of the powers conferred by sub-section (5) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) , the Governor of Assam, 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 .....

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..... e 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 (59 of 1988). This notification shall come into force with effect from the 1st day of July, 2017. V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance Department. - Notification Tax Management India - taxmana .....

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