|
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 17/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R......(E).- In exercise of the powers conferred by sub-section (5) of
section 9 of the Central Goods and Services Tax Act, 2017 (12 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 –
(i) services by way of transportation of passengers by a radio-taxi,
motorcab, maxicab and motor cycle;
(ii) services by way of providing accommodation in hotels, inns, guest
houses, clubs, campsites or other commercial places meant for residential or
lodging purposes, except where the person supplying such service through
electronic commerce operator is liable for registration under sub-section (1) of
section 22 of the said Central Goods and Services Tax Act.
Explanation.- For the purposes of this notification,-
(a) “radio taxi” means a taxi including a radio cab, by whatever name called,
which is in twoway 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.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No. 334/1/2017-TRU]
|