M/s. Gensol is an e-commerce operator and shall be liable to be registered in view of Section 24(iv) of CGST Act, 2017. It is Liable to pay GST as if he is the supplier of service i.e. passenger transportation services.
Registration under GST- The applicant M/s. Gensol Ventures Pvt. Ltd intends to own, develop an electronic/digital platform for booking of cabs.
The applicant has sought Advance Ruling on the following questions:
1. Whether the applicant is liable to be registered and classified under the Category of E-Commerce Operator?
2. Whether the applicant is liable to pay or discharge Goods & Service Tax (GST) in accordance to Section 9(5) of the CGST Act, 2017”
3. If answer to Q 2 is yes, what shall be the value of supply for passenger transportation service on which Goods and Service Tax (GST) be charged?
4. What shall be Rate of Tax and Service Accounting Code for the services supplied in terms of passenger transportation service under Goods & Service Tax Law?
Held that- In the instant case, the applicant being the person required to discharge the amount of tax under subsection (5) of Section 9 of this Act needs to obtain compulsory GST registration.
M/s. Gensol is liable to pay GST as per Section 9(5) CGST Act.
The value of supply for passenger transportation service shall be the net amount arrived after the deduction of discount (to be provided by M/s. Gensol to the customer) from the gross value.
The SAC for subject supply is 996412. The GST shall be leviable @ 5% subject to the fulfilment of the condition at Entry No.8 (ii) of cited Notification11/2017-CT(R) dated 28-6-2017.
M/s. Gensol is an e-commerce operator and shall be liable to be registered in view of Section 24(iv) of CGST Act, 2017. It is Liable to pay GST as if he is the supplier of service i.e. passenger transportation services.
Registration under GST- The applicant M/s. Gensol Ventures Pvt. Ltd intends to own, develop an electronic/digital platform for booking of cabs.
The applicant has sought Advance Ruling on the following questions:
1. Whether the applicant is liable to be registered and classified under the Category of E-Commerce Operator?
2. Whether the applicant is liable to pay or discharge Goods & Service Tax (GST) in accordance to Section 9(5) of the CGST Act, 2017”
3. If answer to Q 2 is yes, what shall be the value of supply for passenger transportation service on which Goods and Service Tax (GST) be charged?
4. What shall be Rate of Tax and Service Accounting Code for the services supplied in terms of passenger transportation service under Goods & Service Tax Law?
Held that- In the instant case, the applicant being the person required to discharge the amount of tax under subsection (5) of Section 9 of this Act needs to obtain compulsory GST registration.
M/s. Gensol is liable to pay GST as per Section 9(5) CGST Act.
The value of supply for passenger transportation service shall be the net amount arrived after the deduction of discount (to be provided by M/s. Gensol to the customer) from the gross value.
The SAC for subject supply is 996412. The GST shall be leviable @ 5% subject to the fulfilment of the condition at Entry No.8 (ii) of cited Notification11/2017-CT(R) dated 28-6-2017.