Services on Which E-commerce Operator Has to Pay Tax

In our blog on e-commerce under GST, we had learnt that certain services will be notified by the GST Council, on supply of which, the tax is liable to be paid by the e-commerce operator and not the person supplying the service. These services on which an e-commerce operator has to pay tax have now been notified by the GST Council. These are: Transport of passengers by a radio-taxi, motor cab, maxi cab and motor cycle Example: Certain cab aggregators like Ola Cabs, Uber, etc. act as a platform where cab drivers can register and provide transportation service. On supply of the transportation service by cab drivers, the operator will be liable to pay tax, and not the cab driver. […]