https://www.taxtmi.com/caselaws?id=759595 The AAR, West Bengal ruled that while the applicant operating Yatri Sathi Mobile App qualifies as an E-commerce Operator under section 2(45) of the GST Act, it is not liable to collect and pay GST on driver services under section 9(5). The Authority held that although the first two conditions of section 9(5) were satisfied - services being notified and intra-state supply - the crucial third condition was not met. The supply of services by drivers to customers was deemed independent in nature rather than being made "through" the e-commerce operator, thus exempting the applicant from GST liability under section 9(5). en-us Tue, 10 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 23:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759595 The AAR, West Bengal ruled that while the applicant operating Yatri Sathi Mobile App qualifies as an E-commerce Operator under section 2(45) of the GST Act, it is not liable to collect and pay GST on driver services under section 9(5). The Authority held that although the first two conditions of section 9(5) were satisfied - services being notified and intra-state supply - the crucial third condition was not met. The supply of services by drivers to customers was deemed independent in nature rather than being made "through" the e-commerce operator, thus exempting the applicant from GST liability under section 9(5). Case-Laws GST Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759595