https://www.taxtmi.com/caselaws?id=406393 The authority ruled that the various supplies by the applicant, vehicle owner, driver, and associate partner do not qualify as a composite supply. Pick-up charges are subject to a 5% GST rate. Services provided by the associate partner are subject to an 18% GST rate if registered under GST. Bidding charges, service charges on the goodwill bonus, and trip cancellation charges attract an 18% GST rate. Insurance charges do not constitute a composite supply. Collecting GST at 5% on fare does not fully comply with GST rules; 18% GST must be discharged on other incomes. en-us Wed, 07 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406393 The authority ruled that the various supplies by the applicant, vehicle owner, driver, and associate partner do not qualify as a composite supply. Pick-up charges are subject to a 5% GST rate. Services provided by the associate partner are subject to an 18% GST rate if registered under GST. Bidding charges, service charges on the goodwill bonus, and trip cancellation charges attract an 18% GST rate. Insurance charges do not constitute a composite supply. Collecting GST at 5% on fare does not fully comply with GST rules; 18% GST must be discharged on other incomes. Case-Laws GST Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406393