GST Ruling on E-Commerce Operator Status for Yatri Sathi App

In re Natural Language Technology Research (GST AAR West Bengal) Summary: In the recent ruling concerning the application submitted by Natural Language Technology Research, the West Bengal Authority for Advance Ruling (AAR) examined whether the “Yatri Sathi Mobile App,” designed to connect passengers with drivers, qualifies as an e-commerce operator under the GST Act. The applicant, a non-profit organization affiliated with the Government of West Bengal, created this app as part of a broader initiative to develop language technologies. The app facilitates ride-hailing services by s...