AAAR : Upholds AAR, Taxi aggregator liable to GST on amount billed through digital platform

Dec 12,2018

Karnataka AAAR upholds the decision of AAR, taxi aggregator liable to pay tax on services provided by a motor cab or maxi cab or motor cycle or radio-taxi, by way of transportation of passengers, on amounts billed by it on behalf of taxi operators in accordance with Section 9(5) of CGST Act r/w Notification No. 17/2017-Central Tax (Rate); Perusing the definition of “E-Commerce” & “E-Commerce Operator” observes that the appellant provides Taxi aggregation serv...


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