Notification imposing GST on fare of auto rickshaws booked via electronic platforms like UBER is valid

Uber India Systems Private Limited  Vs Union Of India & Anr (Delhi High court) Delhi High Court held that Notifications withdrawing the exemption from the ECOs and making the levy of GST, on the fare of non-air-conditioned stage carriage ticket booked through the electronic platform like UBER is constitutionally valid. Facts- Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 provided unconditional exemption from payment of GST in cases of i) supply of services by auto rickshaws ii) transportation of passengers by stage carriage other than air-conditioned stage carriage. The sa...