Case LawGUJ/GAAR/R/48/2021
Gensol Ventures Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 27, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Arun Richard
Subject
GST is not payable on the marketing expenses paid by the E-Commerce Operator to driver
ClassificationE-Commerce Operator
Summary
In the present scenario, the arrangement between the applicant and the Driver/s is such that the applicant collects the consideration(after discount) from the customer and remits total consideration to Driver/s. In this situation where discount is of…
Judgement
BRIEF FACTS: The applicant M/s. Gensol Ventures pvt. ltd intends to own, develop an electronic/digital platform for booking of cabs. The applicant vide submission dated 13-8-2021 submitted that the drivers will list their electric motor vehicles on the proposed electronic platform/App for booking by the customers for the passenger transportation services; that E-Commerce Operator means any person…