Availing of refunds on taxes paid on input goods may become easier under the proposed goods and services tax (GST), as the GST Council has tweaked the norms floated earlier. Also, cab aggregators, such as Ola and Uber, may fall under the definition of e-commerce operators, but they may not be charged up to one per cent tax collected at source, as applicable to operators in goods. Rather, they may have to discharge the entire tax liability, say experts. GST Bills have given only a broader definition of e-commerce operator, and specific areas of businesses may be