- India is the third-largest digital economy globally, with a focus on digital innovation and “Made in India” apps
- Recent ruling by AAR Karnataka in Rapido case discusses GST implications on commission-free monetization model
- GST law has distinct obligations for electronic commerce operators (ECOs) like Amazon, Flipkart, Uber, etc.
- Different business models of apps include marketplace, fulfillment, hybrid, and commission-free monetization
- Commission-free monetization model involves app linking consumers with service providers without owning the supply
- Recent ruling in Rapido’s case analyzed the commission-free monetization model and its GST implications
Source: mondaq.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
