The chief issue sought to be addressed by AAR was whether the Applicant could be classified as an ‘electronic commerce operator’ under the GST Act
The Authority For Advance Ruling, West Bengal ( AAR ) ruled that the Developer of Yathri Sathi app cannot be deemed as the provider of cab service rendered to customers by drivers registered on the Applicant’s ride-hailing application. The Application for an Advance Ruling was filed by Natural Language Technology Research ( NLTR ), a…
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