Electronic Commerce Operator

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..... Tax Act, 2017 (U.P. Act no. 1 of 2017) , the Governor, on the recommendations of the Council, is pleased to notify 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 passengers by a radio-taxi, motorcab, maxicab and motor cycle falling under heading 9964 or 9973; .....

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..... General Packet Radio Service (GPRS); (c) 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). By Order, (S. Rajalingam) Vishesh Sachiv - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - .....

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