{"id":69707,"date":"2024-07-31T08:38:24","date_gmt":"2024-07-31T03:08:24","guid":{"rendered":""},"modified":"2024-07-31T08:38:24","modified_gmt":"2024-07-31T03:08:24","slug":"e-commerce-operator-liable-for-gst-on-app-based-passenger-transport-services-even-if-payment-goes-directly-to-drivers","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69707","title":{"rendered":"E-commerce operator liable for GST on app-based passenger transport services, even if payment goes directly to drivers."},"content":{"rendered":"<p>E-commerce operator liable for GST on app-based passenger transport services, even if payment goes directly to drivers.<br \/>Case-Laws<br \/>GST<br \/>E-commerce operator&#39;s scope and GST liability u\/s 9(5) of CGST Act, 2017 &#8211; Applicant qualifies as Electronic Commerce Operator (ECO) as it owns &#39;Rapido&#39; app platform for supply of passenger transportation services. Services by four-wheeler cab providers to passengers through applicant&#39;s app are notified u\/s 9(5) as ECO supplies. Applicant is liable to pay<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=79940\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-commerce operator liable for GST on app-based passenger transport services, even if payment goes directly to drivers.Case-LawsGSTE-commerce operator&#39;s scope and GST liability u\/s 9(5) of CGST Act, 2017 &#8211; Applicant qualifies as Electronic Commerce Operator (ECO) as it owns &#39;Rapido&#39; app platform for supply of passenger transportation services. Services by four-wheeler cab providers to passengers &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69707\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;E-commerce operator liable for GST on app-based passenger transport services, even if payment goes directly to drivers.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69707","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69707"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69707\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}