https://www.taxtmi.com/highlights?id=72211 E-commerce operator or not - the applicant merely connects the auto driver and passenger and their role ends on such connection - the applicant does not satisfy the conditions of Section 9(5) for the discharge of tax liability by electronic commerce operator. Thus the applicant, though qualifies the definition of being an e-commerce operator, is not the person liable for discharge of tax liability under Section 9(5) of the CGST Act, 2017. - AAR en-us Mon, 25 Sep 2023 08:18:10 +0530 Wed, 27 Sep 2023 10:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72211 E-commerce operator or not - the applicant merely connects the auto driver and passenger and their role ends on such connection - the applicant does not satisfy the conditions of Section 9(5) for the discharge of tax liability by electronic commerce operator. Thus the applicant, though qualifies the definition of being an e-commerce operator, is not the person liable for discharge of tax liability under Section 9(5) of the CGST Act, 2017. - AAR Highlights GST Mon, 25 Sep 2023 08:18:10 +0530 https://www.taxtmi.com/highlights?id=72211