Integrated Tax Notifications (Rate)

IGST Notification rate 14/2017

Title	To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
Number	14/2017
Date	28-06-2017
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1) 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 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.