Electronic commerce operator – Notifying the specified categories of intrastate supplies of services through an electronic commerce operator, wherein the tax shall be paid by the electronic commerce operator as if is liable to pay tax in relation to supply of such services.

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..... RALA Taxes (B) Department NOTIFICATION G.O. (P) No. 78/2017/TAXES. 30th June, 2017 Dated, Thiruvananthapuram, 16th Mithunam, 1192 9th Ashadha, 1939. S. R. O. No. 376/2017.-In exercise of the powers conferred by sub-section (5) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, hereby notifies that .....

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..... king using Global Positioning System (GPS) or General Packet Radio Service (GPRS); (b) "maxicab", "motorcab" and "motor cycle" 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 (Central Act 59 of 1988). This notification shall come into force with effect from the 1st day of July, 2017. By order of the Govern .....

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