The e-commerce operator, Uber has moved to the Delhi High Court challenging GST on Auto Rickshaws services booked through the e-commerce platform. Mr. Arvind Data, counsel for the Petitioner states that Notification No. 16/2021 and Notification No. 17 / 2021 have made amendments to the parent notifications i.e. Notification No. 12/2017 and Notification No. 17/2017 in order to levy GST on the supply of transportation of passenger service, through an ‘electronic commerce operator’, and provided by an auto-rickshaw. He further states that the Impugned Notifications will come into effect from 1st January 2022 and if an auto-driver registers itself with an e-commerce operator like the Petitioner and provides transportation of passenger services to passengers identified through such e-commerce platform, GST at 5% or 12% will become applicable on the fare collected on such passenger transport services through auto-rickshaws, even though an auto ride through offline modes like street hailing of the auto will still be exempt.
Source Taxscan
