Juspay Technologies Pvt. Ltd ., In re

Date: September 14, 2023

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Kiran Reddy
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Subject Matter

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…

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…

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