The e-commerce operator's nature of supply is conceptualized u/s...

The e-commerce operator's nature of supply is conceptualized u/s 9(5) of the CGST Act, 2017, read with Notification No. 17/2017. The operator is liable to collect and pay GST on the supply of services provided by drivers/service providers to customers identified on the platform, under the proposed business model. The applicant falls within the definition of an electronic commerce operator, and the supply of passenger transportation services through auto-rickshaws, radio-taxis, motorcabs, maxicabs, and motorcycles is facilitated through their platform. By virtue of Section 9(5), the applicant is liable to pay tax on the supply of passenger transportation services by radio-taxis, motorcabs, maxicabs, and motorcycles.