CBIC Notifies GST on Intra-State supplies of Motorcycle, Omnibus or any other Motor Vehicle shall be paid by Electronic Commerce Operator

The Central Board of Indirect Taxes and Customs (CBIC) notified that GST on intra-State supplies of Motorcycles, omnibus or any other motor vehicle shall be paid by electronic commerce operators.

In exercise of the powers conferred by sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government amends the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.17/2017-Central Tax (Rate), dated the 28th of June, 2017.

In the notification, in clause I the words , “motor cycle, omnibus, or any other motor vehicle;” shall be changed for “and motorcycle.”

After clause (iii), insert the following clause, namely supply of restaurant services other than those provided by restaurants, eating establishments, and so on located at specified premises.

In the aforementioned notification, in Explanation, –

In item (b), the terms, brackets, numbers, and figures “and motorcycle” must have the same meanings as assigned to them in clauses (22), (25) and (26) of Section 2 of the Motor Vehicle Act, 1988, respectively (59 of 1988).” , the words, brackets, numbers, and figures “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)” shall be substituted; and after item (b), the following shall be inserted: specified premises means premises providing hotel accommodation service with declared tariff of any unit of accommodation exceeding seven thousand five hundred rupees per unit per day or equivalent.

This notification takes effect on January 1, 2022.

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