E-commerce operator definition under GST Act examined. Applicant ...

Ride-hailing app not liable for GST on driver services despite e-commerce tag.

Case Laws     GST

October 4, 2024

E-commerce operator definition under GST Act examined. Applicant found to be owner of digital platform facilitating supply of services, qualifying as e-commerce operator. However, driver services supplied directly to customers, not 'through' applicant's platform as required u/s 9(5). Thus, applicant not liable to collect and pay GST on driver services, despite being an e-commerce operator. Conditions of Section 9(5) not met for tax liability on e-commerce operator.

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