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    <description>The ruling determined that the applicant company is liable to pay GST on amounts billed for transportation services provided by taxi operators through the applicant&#039;s platform, in accordance with relevant provisions of the CGST and KGST Acts and associated notifications. The Authority found the applicant, as a facilitator of transportation services through taxi operators, falls under the category of electronic commerce operators responsible for paying tax on such services, as outlined in Section 9(5) of the CGST Act and Notification No. 17/2017.</description>
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