ELECTRONIC COMMERCE OPERATOR CATEGORIES AND WHO WILL COME UNDER THIS CATEGORY
The Goods and Services Tax Act, 2017 come into force
with effect from 1.7.2017.
The Central and State Governments has notified the
following categories as E-Commerce Operators i.e. Electronic Commerce Operator.
· Services by way of transportation of
passengers by a radio-taxi, motorcab, maxicab and motor cycle;
· Services by way of provising accommodation
in hotels, inns, guest houses, clubs, campsites or 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 Tamil Nadu Goods and Services Tax Act.
Explanation:-- For the purposes of this
notifications,--
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 offce 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 classes (22),
(22) and (26) of Section 2 of the Motor Vehicles Act, 1988 (Central Act 59 of
1958.
The above
notification come into force from 1.7.2017 as per G.O.(Ms) No.78, (Commercial
Taxes and Registration (B1) Department, dated 29.6.2017. To view the Government
Order click the link given below: