GST on auto/bus booked through E-Commerce Platform

GST on auto/bus booked through E-Commerce Platform

Case Law / By

Notification No. 12/2017- Central Tax (Rate), dated 28.06.2017 provided for unconditional exemption from payment of GST in cases of supply of services by auto rickshaws and transportation of passengers by stage carriage other than air-conditioned stage carriage. Subsequently, vide Notification dated 18.11.2021, this exemption was withdrawn for bookings from E-commerce operators. This amendment was challenged …

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