GST on pick-up charges paid to the owner / driver

In re Kou-Chan Technologies Private Limited (GST AAR Karnataka) 1. Do the various supplies (of the applicant, the vehicle owner, the driver and the associate partner together) qualify as Composite supply? No, it’s not a composite supply. 2. Do the pick-up charges paid to the owner / driver fall under GST rate of 5%? Yes, the pick-up service is incidental to the main service of transportation of passengers by radio taxi and hence the pick-up charges form part of the service of transportation of passengers by a radio taxi and hence the applicant is liable to pay GST @ 5%, on such pick-up c...