Entry No. 1 of Notification No. 17/2017-Central Tax (Rate), issued under Section 9(5) of the CGST Act, specifies that in respect of certain passenger transportation services supplied through an electronic commerce operator (ECO), the ECO shall be liable to pay tax instead of the actual service provider.
Let us now understand the meaning of the terms radio taxi, motor cab, maxi cab, motor cycle, motor vehicle and omnibus
As per explanation to the notification no 17/2017-CTR,
"Radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
Maxicab is defined under clause 22 of section 2 of the Motor Vehicles Act, 1988 as under - "maxicab" means any motor vehicle constructed or adapted to carry more than six passengers, but not more than twelve passengers, excluding the driver, for hire or reward.
Motor cab is defined under clause 25 of section 2 of the Motor Vehicles Act, 1988 as under - "motorcab" means any motor vehicle constructed or adapted to carry not more than six passengers excluding the driver for hire or reward.
Motor cycles has been defined under clause 27 of section 2 of the Motor Vehicles Act, 1988 as under - "motorcycle" means a two-wheeled motor vehicle, inclusive of any detachable side-car having an extra wheel, attached to the motor vehicle
Motor vehicle has been defined under clause 28 of section 2 of the Motor Vehicles Act, 1988 as under - "motor vehicle" or "vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding twenty-five cubic centimetre.
Omnibus has been defined under clause 29 of section 2 of the Motor Vehicles Act, 1988 as under - "omnibus" means any motor vehicle constructed or adapted to carry more than six persons excluding the driver.