Uber India Liable for GST on Passenger Services as E-Commerce Operator

In re Uber India Systems Private Limited (GST AAR Karnataka) The Karnataka Authority for Advance Rulings (AAR) has issued a ruling on Uber India Systems Private Limited’s liability under Goods and Services Tax (GST) regulations, specifically regarding whether Uber qualifies as an e-commerce operator and must remit GST on behalf of drivers using its platform. This ruling examines the nature of Uber’s services and the applicability of Section 9(5) of the Central Goods and Services Tax (CGST) Act, 2017, along with Notification No. 17/2017, dated June 28, 2017. Background of the Application Ub...