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2021 (9) TMI 1065 - AAR - GSTClassification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Requirement of registration under GST - GST to be levied in accordance to Section 9(5) of the CGST Act, 2017 or not - valuation of supply for passenger transportation service on which Goods and Service Tax (GST) - Rate of Tax and Service Accounting Code for the services supplied in terms of passenger transportation service - HELD THAT:- The applicant has expounded the position of law and has arrived at its conclusions. Appellant is liable to be registered in view of Section 24(iv) of CGST Act, 2017 - appellant is liable to pay GST as if he is the supplier of service i.e. passenger transportation services. Value of supply will be equal to Ride charge less Discount in view of Section 15(1) & (3)(a) of CGST Act, 2017 - the services supplied in terms of passenger transportation service will be taxable at the rate of 5% under Service Accounting Code 996412 as per Scheme of Classification.
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