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    <title>GST ON TAXI AGGREGATION SERVICES</title>
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    <description>Where passenger transportation services are supplied through an e commerce operator&#039;s digital taxi aggregation platform, the statutory scheme deems the operator liable to pay GST on intra state supplies. Even if passengers pay drivers directly and the platform charges drivers only a subscription, the liability to pay tax is shifted to the operator because the services are supplied through its managed digital network, and the platform must discharge tax as if it were the supplier.</description>
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