1.M/s Gensol is an e-commerce operator and shall be liable to be registered.
2.M/s Gensol is liable to pay GST as per Section 9(5)CGST Act.
3.The value of supply for passenger transportation service shall be the net amount arrived after the deduction of discount (to be provided by M/s Gensol to the customer) from the gross value.
4.The SAC for subject supply is 996412. The GST shall be leviable @ 5% (2.5% CGST + 2.5% SGST) subject to the fulfilment of the condition at Entry No.8 (ii) of cited Notification11/2017-CT(R) dated 28-6-2017.
States/UT
Order No. & Date
GUJ/GAAR/R/48/2021 dated -27/08/2021
Order date
27-08-21
Category
97(2) ( b ) ( c ) ( e ) ( f )
Year