GST AAR Karnataka Ruling: E-commerce Operator Status & Tax Liability Clarified

In re Juspay Technologies Pvt. Ltd. (GST AAR Karnataka) Introduction: In the case of Juspay Technologies Pvt. Ltd., a GST Advance Ruling was sought to determine the company’s status as an e-commerce operator and its liability for GST. The ruling addresses critical questions regarding the definition of an e-commerce operator and the nature of the supply, particularly in relation to Section 9(5) of the CGST Act, 2017, and Notification No. 17/2017 dated 28.06.2017. Detailed Analysis: Definition of E-commerce Operator: The first question addressed whether Juspay Technologies qualifies as an...