Electronic commerce operator intra-State supplies of services.

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..... of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to notify 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 b .....

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