Food aggregators like Swiggy and Zomato will have to collect and deposit tax at 5 per cent.
Also, cab aggregators like Uber and Ola will have to collect 5 per cent Goods and Services Tax (GST) for booking 2 and 3-wheeler vehicles effective January 1.
Also, footwear irrespective of prices will attract 12 per cent tax.
Currently, restaurants registered under GST are collecting and depositing the tax.