Electronic commerce operator liability to pay intra state GST on specified transport and accommodation services, subject to supplier registration exception. Electronic commerce operators are required to pay tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation services in hotels, inns, guest houses, clubs, campsites and other commercial lodging places, except where the supplier using the electronic commerce operator is independently liable for registration; definitions of radio taxi and vehicle categories reference GPS/GPRS tracking and the Motor Vehicles Act.