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The applicant is not liable to pay tax for the supply of services by drivers through the e-commerce platform operated by the applicant, but he is liable to pay tax on the services provided to the drivers.

Liability of GST — The Applicant operates a technology based electronic platform service called “DriveU” which seeks to provide drivers on demand to customers who wish to obtain the services of a driver. The applicant sought advance ruling whether the applicant is liable to pay tax for supply of services by another person through the e-commerce platform operated by the applicant? The Authority ruled out that the applicant is not liable to pay tax for the supply of services by drivers through the e-commerce platform operated by the applicant, but he is liable to pay tax on the services provided to the drivers. — Humble Mobile Solutions Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 099 (AAR-Karnataka)