UBER Moves Delhi High Court Challenging GST on Auto Rickshaw Services Booked Through E-Commerce Platform

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E-commerce operator Uber has moved to Delhi High Court to challenge the GST on automatic rickshaw services booked through the e-commerce platform.

Mr Arvind Data, counsel for the applicant states that Notification No. 16/2021 and Notification No. 17/2021 made changes to the parental notifications, namely Notification No. 12/2017 and Notification No. 17 / 2017 in order to collect the GST on the provision of passenger transportation services, through an “e-commerce operator”, and provided by an automatic rickshaw. It further states that the disputed notifications will enter into force from January 1, 2022 and if a car driver registers with an e-commerce operator as the petitioner and provides passenger service transportation to identified passengers through this platform. – e-commerce form, GST at 5% or 12% will become applicable on the fare collected on these passenger transport services through automatic rickshaws, even if a car journey via offline modes such as l car call on the street will always be exempt.

Mr. Data argued that the challenged notifications violate Article 14 of the Constitution of India because they do not meet the standard for reasonable classification. It states that no differentiation in tax treatment can be created between passenger transport services provided by car drivers facilitated through e-commerce platforms and passenger transport services provided by offline car drivers.

The division bench of Judge Monamohan and Judge Navin Chawla issued the notice to the government.

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