Multi-Verse Technologies Pvt. Ltd ., In re
Date: October 27, 2022
Subject Matter
Only suppliers with complete responsibility for the operation and completion of a cab ride are liable to pay tax u/s 9(5)
Summary
In the instant case, it is observed that the applicant, because of their unique business model, merely connects the driver and passenger and their role ends on such connection; they do not collect the consideration; they have no control over actual p…
M/s. Multi-Verse Technologies Pvt. Ltd.,(herein after referred to as ‘Applicant’), # 41/1, II Floor, Trisha Mansion, Nanjappa Road, Shanthinagar, Bengaluru – 560 027, having GSTIN 29AANCM4327Q1ZM, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules,…