2021 (12) TMI 612

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dipta Bhattacharjee, Mr. Onkar, Harsh Makhija & Mr. Arjyadeep Roy, Advocates. Respondents Through: Ms. Supriya Juneja, Advocate for Mr. Aditya Singhla, Advocate for R-2. O R D E R C.M.Nos.44356-44357/2021 Exemption allowed, subject to all just exceptions. Accordingly, the applications stand disposed of. W.P.(C) No.14048/2021 & C.M.No.44355/2021 Present writ petition has been f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to effect from 1st January, 2022 and if an auto-driver registers itself with an ecommerce operator like the Petitioner and provides transportation of passenger services to passengers identified through such e-commerce platform, GST at 5% or 12% will become applicable on the fare collected on such passenger transport services through auto rickshaws, even though an auto ride through offline modes li....