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of <h1>Andhra Pradesh GST Act: E-commerce Operators Must Pay Tax on Intra-State Passenger Transport and Accommodation Services.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, mandates that electronic commerce operators are responsible for paying tax on certain intra-State services. These services include the transportation of passengers via radio-taxi, motorcab, maxicab, and motorcycle, as well as providing accommodation in hotels, inns, guest houses, and similar establishments. However, this tax obligation does not apply if the service provider is registered under the specified section of the Act. Definitions for terms such as 'radio taxi' and vehicle types are aligned with the Motor Vehicles Act, 1988.
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