GST on Four-Wheeler Cab Services by Roppen (Rapido APP)

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 pa...