https://www.taxtmi.com/caselaws?id=429832 AAR Karnataka ruled that while the applicant qualifies as an electronic commerce operator under CGST Act 2017, they are not liable for tax discharge under Section 9(5). The authority determined that despite owning a digital platform connecting drivers and passengers, the applicant's role is limited to facilitating connections. Since they don't collect consideration, control service provision, or manage ride operations, the supply occurs independently rather than "through" the e-commerce operator as required by Section 9(5). en-us Thu, 27 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429832 AAR Karnataka ruled that while the applicant qualifies as an electronic commerce operator under CGST Act 2017, they are not liable for tax discharge under Section 9(5). The authority determined that despite owning a digital platform connecting drivers and passengers, the applicant's role is limited to facilitating connections. Since they don't collect consideration, control service provision, or manage ride operations, the supply occurs independently rather than "through" the e-commerce operator as required by Section 9(5). Case-Laws GST Thu, 27 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429832