https://www.taxtmi.com/caselaws?id=788545 A digital platform that connects transporters and customers for booking goods transport is an e-commerce operator, not a goods transport agency, because it does not itself transport goods or issue consignment notes. The exemption for transportation of goods by road therefore does not extend to the platform operator. Its commission income is taxable, and the platform does not qualify as a pure agent absent the required contractual arrangement for collection and remittance. Because it collects consideration for supplies made through the platform, GST tax collected at source applies to the net value of taxable supplies routed through it, subject to any specific exclusion for notified services. en-us Thu, 05 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788545 A digital platform that connects transporters and customers for booking goods transport is an e-commerce operator, not a goods transport agency, because it does not itself transport goods or issue consignment notes. The exemption for transportation of goods by road therefore does not extend to the platform operator. Its commission income is taxable, and the platform does not qualify as a pure agent absent the required contractual arrangement for collection and remittance. Because it collects consideration for supplies made through the platform, GST tax collected at source applies to the net value of taxable supplies routed through it, subject to any specific exclusion for notified services. Case-Laws GST Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788545