Under section 9(5) of Jharkhand Goods and Services Tax Act, 2017 notifying categories of services on which tax shall be paid by the electronic commerce operator

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..... FICATION No. 17/2017 State Tax (Rate) S.O-47 - In exercise of the powers conferred by sub-section (5) of section 9 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) , the State 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 .....

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..... ; (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 (59 of 1988). 2. This notification shall come into force with effect from the 1st day of July, 2017 [File.No Va Kar / GST / 04/ 2017] By the order of the Governor of Jharkhand K.K. Khandelwal, .....

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