FOLLOWING CATEGORIES OF SERVICES, THE TAX ON INTRA-STATE SUPPLIES SHALL BE PAID BY THE ELECTRONIC COMMERCE OPERATOR

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..... O GST-17.- In exercise of the powers conferred by sub-section (5) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 , the 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 pas .....

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..... r 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 (59 of 1988). The notification shall come into force at once. By order of the Government of Jammu and Kashmir. Sd/- (Navin K. Choudhary), IAS Commissioner/Secretary to Government, Finance Department. No: ET/Estt/119/2017 .....

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