2021 (5) TMI 258

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....Mr.A.P.Srinivas, Senior Standing Counsel ORDER The petitioner is Uber India Systems Private Limited, a company engaged in the business of operating and managing a software application by the name of "Uber App" which enables consumers to avail ride-hailing services by connecting them with drivers. 2. The writ petition has been filed seeking a Mandamus directing R2, the Central Board of Ind....

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....to the learned Senior Counsel appearing for learned counsel for the petitioner, only the petitioner is complying with the levy of GST under Notification 17 of 2017-Central Tax (Rate) dated 28.06.2017 while other similarly/identically placed operators are not. 4. R2 is directed to hear the petitioner as well as other similarly placed operators in respect of whom any decision taken in this ....

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....ctive of whether they are discharging GST liability or not, agreed during the hearing that there is no ambiguity in the GST exemption notification and that the same does not exempt service of transportation of passengers using motor cycles not having contract carriage permit. Hence, such services of transport of passenger (through motor cycles not having contract carriage permit) is liable to GST.....

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....ring, no action is required to be taken by the Board on representations submitted by Uber India, Rapido and Ola seeking clarification on the said exemption entry. RAPIDO representative was advised to discharge GST in terms of GST provisions as they exist. As regards the alleged non-payment of GST by some suppliers on transport of passengers by motor cycle without contract carriage permit, action a....