Tax shall be paid by the Electronic Commerce operator for the certain category of the Services under

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..... )(1)-TH:- In exercise of the powers conferred by sub-section (5) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) , the Government of Gujarat, 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 trans .....

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..... le 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). 2. This notification shall come into force with effect from the 1st day of July, 2017 By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government. - Notification Tax Management India - .....

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