https://www.taxtmi.com/caselaws?id=387132 The court ruled that the applicant is not liable to pay tax for the services provided by drivers through the e-commerce platform as they do not fall under the categories specified in the CGST Act. However, the applicant is required to collect tax at source under section 52 of the CGST Act on the services provided by drivers when payments are collected by the applicant. The tax collected is creditable to the drivers, who remain responsible for their tax obligations. en-us Thu, 19 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387132 The court ruled that the applicant is not liable to pay tax for the services provided by drivers through the e-commerce platform as they do not fall under the categories specified in the CGST Act. However, the applicant is required to collect tax at source under section 52 of the CGST Act on the services provided by drivers when payments are collected by the applicant. The tax collected is creditable to the drivers, who remain responsible for their tax obligations. Case-Laws GST Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387132