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Services of transport of passenger (through motor cycles not having contract carriage permit) is liable to GST.

Levy of GST - Transport of passengers by Motor Cycle – The petitioner Uber India Systems Private Limited, a company enabling consumers to avail ride-hailing services by connecting them with drivers. The petitioner sought a direction to the respondent CBIC to consider and decide its various representations, the most recent being dated 15.01.2021, on the taxability of the receipts from its services. The court on 22.02.2021 has directed respondent to hear the petitioner as well as other similarly placed operators in respect of whom any decision taken in this matter will have an impact on this issue, and pass orders on the representations of the petitioner within a period of six weeks. The respondent submitted that a hearing conducted on 26.03.2021, wherein the representatives of the petitioner company and others participated. The respondent submitted that there is no ambiguity in the scope of the GST exemption entry at Sl. No.15 (b) of Notification No.12/2017-Central Tax (Rate), as also agreed to by the stakeholders at the hearing. As regards the alleged non-payment of GST by some suppliers on transport of passengers by motor cycle without contract carriage permit, action as appropriate in law would be taken. The court observed that the apprehensions levelled by the petitioner to the effect that other operators are adopting differing positions in regard to the taxability of business receipts stands assuaged, the respondent stating that necessary action would be taken to ensure that there is compliance. Held that:- The Hon’ble High Court closed the petition.
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