[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 28^th 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 –  

1. services by way of transportation of passengers by a radio-taxi, motorcab, maxicab, ²[motor cycle, ⁵[or any other motor vehicle except omnibus]]

⁶[(ia) services by way of transportation of passengers by an omnibusexcept where the person supplyingsuch service through electronic commerce operator is a company.]

2. 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.

¹[(iii) services by way of house-keeping, such as plumbing, carpentering etc, 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.]

³[(iv) supply of “restaurant service” other than the services supplied by restaurants, eating joints etc. located at specified premises.]

Explanation.- For the purposes of this notification,-

1. “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);
2. “maxicab”, “motorcab” and ⁴[motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988)].

³[(c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.]

⁶[(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2023).]

2. This notification shall come into force with effect from the 1^st day of July, 2017.

[F.No. 334/1/2017-TRU]

Ruchi Bisht)  

Under Secretary to the Government of India

Notes: