https://www.taxtmi.com/caselaws?id=412720 The ruling in this case determined that M/s. Gensol Ventures Pvt. Ltd, an e-commerce operator developing a digital platform for booking cabs, is liable to be registered under the CGST Act, 2017. They are also required to pay GST under Section 9(5) for services provided. The value of supply for passenger transportation services should be calculated after deducting discounts offered to customers. The applicable GST rate for these services is 5% (2.5% CGST + 2.5% SGST), with the Service Accounting Code being 996412. en-us Fri, 27 Aug 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412720 The ruling in this case determined that M/s. Gensol Ventures Pvt. Ltd, an e-commerce operator developing a digital platform for booking cabs, is liable to be registered under the CGST Act, 2017. They are also required to pay GST under Section 9(5) for services provided. The value of supply for passenger transportation services should be calculated after deducting discounts offered to customers. The applicable GST rate for these services is 5% (2.5% CGST + 2.5% SGST), with the Service Accounting Code being 996412. Case-Laws GST Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412720