Aggregator liability: web based platforms must ensure in territory tax representation and compliance including digital authentication of records. Amendments define an aggregator and a brand name or trade name, impose liability on aggregators or their representatives for service tax in the taxable territory, require appointing an in territory person where no presence exists, expand recipient liability for services by mutual fund and lottery agents, make registration subject to Board specified conditions, authorize digitally signed invoices and electronically preserved records authenticated by digital signature, and substitute or omit specified fee and table entries with certain changes contingent on legislative assent.