Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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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