Electronic commerce operator notifies intra-State supplies services

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..... sub-section (5) of section 9 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State 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 a radio-taxi, motorcab, maxicab and mo .....

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..... in clauses (22), (25) and (26) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988). 2. This notification shall come into force with effect from the 1st day of July, 2017 M.G.Kiran Principal Secretary Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanage .....

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