https://www.taxtmi.com/highlights?id=59830 Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view of Section 24(iv) of CGST Act, 2017 - appellant is liable to pay GST as if he is the supplier of service i.e. passenger transportation services. - Value of supply will be equal to Ride charge less Discount in view of Section 15(1) & (3)(a) of CGST Act, 2017 - the services supplied in terms of passenger transportation service will be taxable at the rate of 5% under Service Accounting Code 996412 as per Scheme of Classification. - AAR en-us Fri, 24 Sep 2021 16:51:59 +0530 Fri, 24 Sep 2021 16:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59830 Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view of Section 24(iv) of CGST Act, 2017 - appellant is liable to pay GST as if he is the supplier of service i.e. passenger transportation services. - Value of supply will be equal to Ride charge less Discount in view of Section 15(1) & (3)(a) of CGST Act, 2017 - the services supplied in terms of passenger transportation service will be taxable at the rate of 5% under Service Accounting Code 996412 as per Scheme of Classification. - AAR Highlights GST Fri, 24 Sep 2021 16:51:59 +0530 https://www.taxtmi.com/highlights?id=59830