Case LawAdvance Ruling No. KAR ADRG 31/2023
Juspay Technologies Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- September 14, 2023
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Kiran Reddy
Subject
No GST on application services provided to connect auto drivers with customers
E-Commerce Operator
Summary
The ruling involves an applicant who provides computer application services through the "Namma Yatri" APP. They connect auto drivers (suppliers/sellers) with customers (recipients/buyers) for business transactions of supplying services. The…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s. Juspay Technologies Pvt. Ltd., (herein after referred to as ‘Applicant’), # 444, Stallion Business Centre, 18th Main, 6th Block, Koramangala, Bengaluru -560 095, having GSTIN 29AACCJ9163G1Z9, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules…