https://www.taxtmi.com/highlights?id=81938 E-commerce operator definition under GST Act examined. Applicant found to be owner of digital platform facilitating supply of services, qualifying as e-commerce operator. However, driver services supplied directly to customers, not 'through' applicant's platform as required u/s 9(5). Thus, applicant not liable to collect and pay GST on driver services, despite being an e-commerce operator. Conditions of Section 9(5) not met for tax liability on e-commerce operator. en-us Fri, 04 Oct 2024 08:19:04 +0530 Fri, 04 Oct 2024 08:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=81938 E-commerce operator definition under GST Act examined. Applicant found to be owner of digital platform facilitating supply of services, qualifying as e-commerce operator. However, driver services supplied directly to customers, not 'through' applicant's platform as required u/s 9(5). Thus, applicant not liable to collect and pay GST on driver services, despite being an e-commerce operator. Conditions of Section 9(5) not met for tax liability on e-commerce operator. Highlights GST Fri, 04 Oct 2024 08:19:04 +0530 https://www.taxtmi.com/highlights?id=81938