Liability of electronic commerce operators to pay tax on specified intra State transport and accommodation services. Tax liability is assigned to the electronic commerce operator for intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs and campsites, subject to an exception where the supplier via the ECO is separately required to register. The notification defines 'radio taxi' and adopts specified Motor Vehicles Act meanings for maxicab, motorcab and motor cycle, and takes effect from the notification's commencement date.