Tax liability of e-commerce operators shifted to them for specified passenger transport and accommodation intra state services. Notification under section 9(5) requires the tax on intra-State supplies to be paid by the electronic commerce operator for passenger transport services by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs, campsites and similar lodging places, except where the supplier through the electronic commerce operator is liable for registration under section 22(1); definitions for 'radio taxi' and references to the Motor Vehicles Act meanings are provided.