Integrated Tax (Rate) Notification No. 14 of 2017 DT 28th June, 2017, GST

 

 

 

 

Notification No. 14/2017 Integrated Tax (Rate) DT on 28th June, 2017, GST

 

The Extract of GST Notification No. 14/2017 – Integrated Tax (Rate) is Extracted Below:

             Notification No. 14/2017 – Integrated Tax (Rate), GST

 

 

[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. 14/2017-Integrated Tax (Rate)

 

New Delhi, the 28th June, 2017

 

G.S.R......(E).-  In  exercise  of  the  powers  conferred  by sub-section  (5)  of  section  5  of  the

 

Integrated Goods and Services Tax Act, 2017 (13 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 inter-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 clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with 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 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).

 

  1. 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


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers