Uber India Systems Private Limited ., In re

Date: November 3, 2024

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

GST applicable on Uber for providing a platform that connects drivers with riders where drivers will pay a membership fee but Uber will not get a commission from rides.

E-Commerce Operator

Summary

The applicant in this case is introducing a business model involving a technological platform that connects drivers providing passenger transportation services with riders (customers). The business will charge a membership or subscription fee to driv…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s. Uber India Systems Private Limited (herein after referred to as `Applicant), 2nd Floor, 77, Survey No.124/2, Prabhas Legacy, Murugeshpalya, H.A.L. Post, N.A.L. Wind tunnel Road, Bengaluru – 560 017, having GSTIN BCU6223H2Z9, have filed an application for Advance Ruling under Section 97 ST Act, 2017 read with Rule 104 of C…

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