E-commerce operator liable for GST on app-based passenger transport services, even if payment goes directly to drivers.
Case-Laws
GST
E-commerce operator's scope and GST liability u/s 9(5) of CGST Act, 2017 – Applicant qualifies as Electronic Commerce Operator (ECO) as it owns 'Rapido' app platform for supply of passenger transportation services. Services by four-wheeler cab providers to passengers through applicant's app are notified u/s 9(5) as ECO supplies. Applicant is liable to pay
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