Electronic commerce operator liability: must pay intra State tax for specified passenger transport and accommodation services. Electronic commerce operator liability is set for tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs, campsites or other commercial lodging places, except where the supplier using the electronic commerce operator is separately liable for registration. 'Radio taxi' and vehicle categories are defined, with meanings drawn from the Motor Vehicles Act.