Case LawAdvance Ruling No. GUJ/GAAR/R/2025/27
DSoft Innovations LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 11, 2025
- Type:
- Advance Ruling
- Members:
- Vishal Malani, Sushma Vora
Subject
"Freedeem" App is an E-Commerce Operator, Not Liable for RCM on Restaurant Services
SupplyReverse Charge MechanismRegistrationTax Collected at SourceActionable Claim
Summary
M/s. DSoft Innovations LLP, operating the "Freedeem" app, sought an advance ruling on several questions concerning its status as an e-commerce operator and its tax liabilities under the GST Act. The Freedeem app is a platform that connects local busi…