Balat Enterprises Liable to Pay GST on Services Provided Through Its Vyayshay App

In re Balat Enterprises Private Limited (GST AAR Tamilnadu) In the case of Re Balat Enterprises Private Limited, the Authority for Advance Ruling (AAR) of Tamil Nadu deliberated on whether the applicant meets the criteria for an e-commerce operator as defined in Section 2(45) of the CGST Act, 2017, and whether the supplies facilitated through their mobile-based digital platform “Vyayshay” fall under the scope of Section 9(5) of the CGST Act, 2017 with respect to Notification No. 17/2017 dated 28.06.2017. The applicant sought an advance ruling on these matters, asserting that they m...