SECTION 7 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – NOTIFIED CATEGORIES OF SERVICES THE TAX ON INTRA-STATE SUPPLIES OF WHICH SHALL BE PAID BY THE ELECTRONIC COMMERCE OPERATOR
NOTIFICATION NO. 17/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017
AS AMENDED BY, NOTIFCATION NO. 23/2017-UNION TERRITORY TAX (RATE), DATED 22-8-2017
In exercise of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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—
Explanation.—For the purposes of this notification,—
|(a)||“radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS);|
|(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.