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<h1>E commerce operator tax liability covers passenger transport by radio taxi, motorcabs and accommodation services for intra state supplies.</h1> Notification under section 9(5) of the Jharkhand GST Act notifies that the electronic commerce operator shall pay tax on intra State supplies for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for provision of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial lodging places supplied through an electronic commerce operator, except where the supplier is liable for registration under section 22(1); definitions of 'radio taxi' and vehicle terms are provided.
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