Tag: aar

MUMBAI: The GST-Authority for Advance Rulings (AAR), Karnataka bench, recently held that Juspay Technologies, which provides a ride-hailing app 'Namma Yatri' to merely connect auto-drivers and passengers is an e-commerce operator under GST laws. However, the AAR bench further held that this Bengaluru-based company would not have to collect and pay GST on the transportation fare as the supply of passenger transportation is 'not made through it'.Section 9(5) requires e-commerce operators providing a wide range of 'notified' services to collect and pay GST. In its order, the AAR...