To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator.

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..... n exercise of the powers conferred by sub-section (5) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) , the Governor of Mizoram, 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 passen .....

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..... 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). 2. This notification shall come into force with effect from the 1st day of July, 2017 Vanlal Chhuanga, Commissioner Secretary to the Govt. of Mizoram, Taxation Department. - Notification Tax Management India - taxmanagementindia - ta .....

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