GST
TRT-2025-
High Court Karnataka
Date:-16-06-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order date – 16 June 2022
Facts
- The Petitioner, Ani Technologies, is registered under the trade name "Ola" is engaged in the business of providing internet platform/mobile application services where the driver partners provide passenger transportation services to the customers.
- The Petitioner is not engaged in providing passenger transportation service. It is only providing an electronic platform to the driver partners and to the customers.
- The Petitioner has paid IGST amounting to Rs. 2,21,38,236 for transportation services rendered by the drivers outside the State of Telangana.
- A notice for short payment of tax was issued against the Petitioner and it was pointed out that place of supply was the State of Telangana, therefore, SGST and CGST had to be paid by the Petitioner and not IGST.
- Aggrieved, the petitioner filed an appeal before the court.
Issue
- Whether CGST + SGST is leviable for the transportation services provided by the Petitioner?
Order
- The Court observed that if the passenger is not registered under GST and avails transportation service, the place of supply would be the place where the passenger embarks or starts his journey.
- The Court observed that the contentions raised by the Petitioner i.e., to pay IGST under Section 12(9) of IGST Act, and the non-liability to pay CGST and SGST for the transportation services rendered are not discussed rightly.
- The impugned order was set aside and remanded back to the respondent for a fresh decision.
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