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<h1>Tamil Nadu GST Act: E-commerce Operators Must Pay Tax on Intra-State Transport and Accommodation Services Since July 2017.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, mandates that electronic commerce operators are responsible for paying tax on intra-State supplies for specific services. These services include the transportation of passengers by radio-taxi, motorcab, maxicab, and motorcycle, as well as accommodation services in hotels, inns, guest houses, clubs, and campsites, unless the service provider is required to register under section 22(1) of the Act. The notification, effective from July 1, 2017, defines terms such as 'radio taxi' and aligns vehicle definitions with the Motor Vehicles Act, 1988.