Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO)

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..... - In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central 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 pa .....

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..... ough electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act .] 3 [ (iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises. ] Explanation. - For the purposes of this notification,- (a) radio taxi means a taxi including a ra .....

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..... 2. This notification shall come into force with effect from the 1st day of July, 2017 [F.No. 334/1/2017-TRU] (Ruchi Bisht) Under Secretary to the Government of India ******************* Notes: 1. Inserted vide notification no. 23/2017 dated 22-8-2017 2. Substituted vide NOTIFICATION No. 17/2021- Central Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before i .....

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