Opta Cabs (P.) Ltd., In re
Date: December 4, 2018
Subject Matter
Taxi Aggregators are liable to pay GST on the amounts billed by them on behalf of the taxi operators under Section 9(5)
Summary
The appellate authority for advance ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO. KAR ADRG 14/2018 dated 27/07/2018 ie the services of transportation of passengers supplied through the Appellant’s electronic…
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act, 2017 and the Karnataka Goods and Service Tax Act, 2017 (hereinafter referred to as CGST Act, 2017 and KGST Act, 2017) are identical, except in certain provisions. As such, unless a mention is made specifically to any such dissimilar provision, a reference to the CGST Act would al…