Case Law Details
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 said exemption of tax on the ‘fare’ was available to the individual auto-rickshaw driver, bus operator and the ECO irrespective of the mode of booking availed by the consumer, i.e., online/offline or offline agents.
Subsequently, the Respondents issued impugned Notification dated 18.11.2021 amending the parent Notification and thereby withdrawing the exemption to the Electronic Commerce Operators (‘ECOs’) granted vide the parent Notification for the aforesaid services.
Consequently, with effect from 01.01.2022, with respect to a booking made by a consumer through the electronic platform of an ECO for an auto-rickshaw ride or a bus ride, the ‘fare’ has become exigible to tax.
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