Natural Language Technology Research ., In re
Date: September 10, 2024
Subject Matter
Supply by the service provider (driver) to his customers (passengers) through Yatri Sathi App does not amount to supply by the Yatri Sathi App
Summary
The case revolves around the application of the GST Act to an applicant operating a digital platform called the “Yatri Sathi Mobile App”, which connects drivers with potential passengers. The key questions relate to whether the applicant…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically…