AAR: Taxi aggregator "deemed supplier" of passenger transportation services, liable to GST

Karnataka AAR holds that applicant proposing to operate taxi aggregation business, shall be liable to tax on amounts billed by it on behalf of taxi operators towards passenger transportation services rendered through it, in accordance with Section 9(5) of CGST Act r/w Notification No. 17/2017-Central Tax (Rate); Notes that as per proposed business model, applicant will collect monthly usage charges from each taxi operator towards IT services to be provided i.e. mobile applica...