In re Roppen Transportation Services Pvt Ltd (GST AAR Karnataka)
Que. a. Whether the Applicant satisfies the definition of an e-commerce operator and the nature of supply as conceptualized in Section 9(5) of CGST Act, 2017 r/w notification No 17/2017 dated 28.06.2017?
Ans. a. The Applicant satisfies the definition of an e-commerce operator and the nature of supply as conceptualized in Section 9(5) of CGST Act. 2017 r/w notification No 17/2017 dated 28.06.2017,
Q. b. Whether the supply by the independent four-wheeler cab service provider (person who has subscribed to ‘Rapido’ app) to his passengers (who do not pay any subscription fee) on the app platform amounts to supply by the Applicant?
A.b. The supply by the independent four-wheeler cab service provider (person who has subscribed to ‘Rapido’ app) to his passengers (who do not pay any subscription fee) on the App platform amounts to supply by the Applicant by virtue of Section 9(5) of CGST Act. 2017.
Que. c. Whether the Applicant is liable to pay GST on the supply of services provided by the independent four-wheeler cab service provider (person who has subscribed to applicant’s ‘Rapido’ app) to his passengers on the Applicant’s app platform?
Ans. c. The Applicant is liable to pay GST on the supply of services provided by the independent four-wheeler cab service provider (person who has subscribed to applicant’s ‘Rapido’ app) to his passengers on the Applicant’s app platform, being an e-commerce operator, in terms of Section 9(5) of the CGST Act 2017 read with relevant CGST Rules 2017.
