9911796707
TMI Blog2018 (8) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: a) Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that he is in the business of Taxi Aggregation Service and Taxi Service. He states that the billing is done in the name of the Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons under the GST Acts and would charge GST on the monthly service charges recovered from each of the cab operators. 4. FINDINGS & DISCUSSION: 4.1 The transaction of the applicant is verified and found that the applicant proposes to operate a taxi aggregation service wherein he would be providing a mobile application to both the customers and the taxi operators. The taxi operators are proposed to be given a membership and monthly charges would be collected from them. For this usage of facilities, the applicant proposes to collect monthly usage charges from each of the taxi operator and undertakes to collect and pay goods and service tax on the same. The applicant proposes not to charge any commission or any other consideration other than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable to pay tax in relation to the supply of such service." Notification No.17/2017 - Central Tax (Rate) dated 28th June, 2017 notifies the services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle as the category of services, the tax on intra-State supplies on which shall be paid by the electronic commerce operator as per the provisions of sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017. A conjoint reading of the above provisions, it is clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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