Tax liability of electronic commerce operator to pay GST on passenger transport and accommodation services under state law. Notification under section 9(5) of the Rajasthan Goods and Services Tax Act, 2017 requires the electronic commerce operator to pay tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation services in hotels, guest houses, clubs, campsites or other commercial lodging, except where the supplier is liable for registration under subsection (1) of section 22 of the Act; defines 'radio taxi' and adopts vehicle definitions from the Motor Vehicles Act, and takes effect from 1 July 2017.