Cab Booking Platform Must Register as E-Commerce Operator, Pay 5% GST on Net Ride Charges Under CGST Act.

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Full Text of the Document

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....Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view of Section 24(iv) of CGST Act, 2017 - appellant is liable to pay GST as if he is the supplier of service i.e. passenger transportation services. - Value of supply will be equal to Ride charge less Discount in view of Section 15(1) & (3)(a) of CGST Act, 2017 - the services supplied in terms of passenger transportation service will be taxable at the rate of 5% under Service Accounting Code 996412 as per Scheme of Classification. - AAR....