17-2017 Rate
Part–IVA
0
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FINANCE SECRETARIAT
NOTIFICATION (17/2017)
No. FD 48 CSL 2017, Bengaluru, dated: 29.06.2017.
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In exercise of the powers conferred by sub section (5) of section 9 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby notifies that in case of the follow ing categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator –
- services by way of transportation of passengers by a radio-taxi, motor cab, maxi cab and motor cycle ;
- 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 Karnataka 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 radio communication with a cen tral control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS);
“maxicab”, “motorcab” and “motor cycle” shall have the same meanings as assigned to them respectively in clauses (22), (25) an d (26) of section 2 of the Motor Vehicles Act, 1988 (Central
This notification shall come into force with effect from the 1
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day of July, 2017.
By order and in the name of the Governor of Karnataka,
K.S. PADMAVATHI
Under Secretary to Government,
Finance Department (C.T.-1).
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¥ÀæwUÀ¼ÀÄ:500
