Briefly illustrate the specific categories of services notified under section 9(5) the tax on supplies of which is payable by the electronic…

(a) Notification No. 17/2017 CT (R) dated 28.06.2017 as amended has notified the following categories of services supplied through electronic commerce operator (hereinafter referred as ECO) for this purpose – (a) Services by way of transportation of passengers by a radio-taxi, motorcab, maxicab, motorcycle, or any other motor vehicle except omnibus; (b) Services by way of transportation of passengers by an omnibus except where the person supplying such service through ECO is a company**. (c) 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 section 22 (1) . (d) 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 sub-section 22 (1) . (e) Supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises. (f) Services by way of local delivery except where the person supplying such services through electronic commerce operator is liable for registration under section 22 (1) . **The tax on services by way of transportation of passengers by an omnibus provided by a company through ECO is not payable by ECO. It will be payable by the company itself.