Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
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 GST on such supplies even if consideration is paid directly to drivers as ECO definition and Section 9(5) don't mandate ECO to collect consideration. Three/two-wheeler cab services through applicant's app also qualify as ECO supplies liable to 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 GST on such supplies even if consideration is paid directly to drivers as ECO definition and Section 9(5) don't mandate ECO to collect consideration. Three/two-wheeler cab services through applicant's app also qualify as ECO supplies liable to GST.
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