https://www.taxtmi.com/caselaws?id=443499 AAR Karnataka ruled that while the applicant operating Namma Yatri app qualifies as an Electronic Commerce Operator under CGST Act definitions, it is not liable to collect and pay GST under Section 9(5) read with Notification 17/2017. Despite the app facilitating intra-state passenger transportation by auto-rickshaws (qualifying as motorcabs), the unique business model merely connects drivers and passengers without collecting consideration, controlling service provision, or maintaining operational oversight. The supply occurs independently of the platform, making the individual service providers liable for GST rather than the e-commerce operator. en-us Fri, 15 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443499 AAR Karnataka ruled that while the applicant operating Namma Yatri app qualifies as an Electronic Commerce Operator under CGST Act definitions, it is not liable to collect and pay GST under Section 9(5) read with Notification 17/2017. Despite the app facilitating intra-state passenger transportation by auto-rickshaws (qualifying as motorcabs), the unique business model merely connects drivers and passengers without collecting consideration, controlling service provision, or maintaining operational oversight. The supply occurs independently of the platform, making the individual service providers liable for GST rather than the e-commerce operator. Case-Laws GST Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443499