https://www.taxtmi.com/caselaws?id=756285 The Karnataka AAR ruled that Rapido app qualifies as an e-commerce operator under Section 2(45) of CGST Act, 2017, as it owns a digital platform facilitating transportation services. The Authority held that services provided by independent cab service providers (four-wheelers, three-wheelers, and two-wheelers) through Rapido's platform constitute supply through an electronic commerce operator under Section 9(5). Despite passengers paying drivers directly rather than through the app, Rapido remains liable to pay GST on transportation services supplied through its platform, as the law doesn't mandate e-commerce operators to collect consideration directly. en-us Wed, 24 Jul 2024 00:00:00 +0530 Mon, 05 May 2025 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756285 The Karnataka AAR ruled that Rapido app qualifies as an e-commerce operator under Section 2(45) of CGST Act, 2017, as it owns a digital platform facilitating transportation services. The Authority held that services provided by independent cab service providers (four-wheelers, three-wheelers, and two-wheelers) through Rapido's platform constitute supply through an electronic commerce operator under Section 9(5). Despite passengers paying drivers directly rather than through the app, Rapido remains liable to pay GST on transportation services supplied through its platform, as the law doesn't mandate e-commerce operators to collect consideration directly. Case-Laws GST Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756285