Case Law Details
In re Multi-Verse Technologies Pvt. Ltd (GST AAR Karnataka)
Applicant is engaged in the business of providing computer software application services designed to run on digital devices such as mobile phones, tablets, personal computers in the state of Karnataka and the said services are meant for facilitating business transactions of supply of goods or services or both connecting through the platform of suppliers/sellers and recipients/buyers. Applicant raised following queries which are answered by AAR-
1. 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?
The Applicant satisfies the definition of an e-commerce operator but does not satisfy the conditions of Section 9(5) of CGST Act 2017 r/w Notification No. 17/2017 dated 28.06.2017, for the discharge of tax liability by electronic commerce operator.
2. Whether the supply by the service provider (person who has subscribed to Applicant’s app) to his customers (who also have subscribed to Applicant’s app) on the Applicant’s computer application amounts to supply by the Applicant?
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