AAAR : Upholds AAR, Taxi aggregator liable to GST on amount billed through digital platform

Karnataka AAAR upholds the decision of AAR, taxi aggregator liable to pay tax on services provided by a motor cab or maxi cab or motor cycle or radio-taxi, by way of transportation of passengers, on amounts billed by it on behalf of taxi operators in accordance with Section 9(5) of CGST Act r/w Notification No. 17/2017-Central Tax (Rate); Perusing the definition of “E-Commerce” & “E-Commerce Operator” observes that the appellant provides Taxi aggregation serv...