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    <title>Electronic Commerce Operator - Services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle.</title>
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    <description>Tax on intra State supplies effected through electronic commerce is to be paid by the electronic commerce operator for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services provided via electronic commerce, except where the supplier is liable for registration under section 22(1) of the Arunachal Pradesh GST Act; key definitions for &quot;radio taxi&quot; and vehicle categories are adopted from GPS/GPRS tracking criteria and the Motor Vehicles Act respectively, effective 1 July 2017.</description>
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