https://www.taxtmi.com/caselaws?id=436564 Delhi HC upheld GST Notification No. 16/2017 denying exemption to electronic commerce operators (ECOs) for passenger transportation services while maintaining exemption for direct bookings. Court held ECOs constitute a distinct statutory class under GST Act sections 9(5) and 52, separate from individual service providers. Classification between ECOs and individual suppliers has rational nexus with GST objectives and is not discriminatory based on booking mode. ECOs cannot claim exemption as vested right since they provide bundled services beyond mere transportation. Challenge to constitutional validity under Articles 14, 19(1)(g) and 21 rejected. Application disposed. en-us Wed, 12 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436564 Delhi HC upheld GST Notification No. 16/2017 denying exemption to electronic commerce operators (ECOs) for passenger transportation services while maintaining exemption for direct bookings. Court held ECOs constitute a distinct statutory class under GST Act sections 9(5) and 52, separate from individual service providers. Classification between ECOs and individual suppliers has rational nexus with GST objectives and is not discriminatory based on booking mode. ECOs cannot claim exemption as vested right since they provide bundled services beyond mere transportation. Challenge to constitutional validity under Articles 14, 19(1)(g) and 21 rejected. Application disposed. Case-Laws GST Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436564