Notification No. 17/2017-Central Tax (Rate)
Issued By : Central Board of Excise & Customs (CBEC)
Date of Issue : 28-06-2017
Subject : To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
File No. : F.No. 334/1/2017-TRU
Here is the full text of notification :
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 17/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
(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
[F.No. 334/1/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Source : CBEC
[ http://www.cbec.gov.in/htdocs-cbec/gst/Notification17-CGST.pdf ]
हिन्दी अधिसूचना के लिए यहां क्लिक करें।
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