DSoft Innovations LLP ., In re

Date: August 11, 2025

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Vishal Malani, Sushma Vora
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Subject Matter

"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…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  GUJARAT M/s. DSoft Innovations LLP, 15′ floor, 1503 to 1505, Sapath V, Opp. Kamavati Club, SG I Iighway, Vejalpur, Ahmedabad 380 015 (for short `applicant’] is engaged in providing service through their Freedecin application/platform for short `freedeem app’]. The applicant, is registered with the department & his registration numbe…

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