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The prayer in the writ petition falls within a narrow campus, seeking uniformity in the levy of Central GST and State GST on use of motor cycles, as contract carriages, in terms of section 2(22), (25) and (26) of the Motor Vehicles Act, 1988.

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 on the taxability of the receipts from its services. The petitioner counsel submitted that only the petitioner is complying with the levy of GST under Notification No. 17 of 2017-Central Tax (Rate), dated 28-6-2017 while other similarly/identically placed operators are not. Held that:- The Hon’ble High Court 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.
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