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GST – Karnataka AAR - Sections 2(44) and 2(45) of the CGST Act, 2017 - Expressions “electronic commerce” and “electronic commerce operator” - Applicant provides computer application services through the “Namma Yatri” APP, which is a ride-hailing SaaS platform / Mobility as a service (MaaS) solution - “Namma Yatri” APP allows to create two types of accounts i.e. Business User Account for service provider (auto driver) and the Individual/Customer User Account for service recipient (recipient of service provided by auto driver) - Whether the applicant qualifies to be an e-commerce operator; and whether applicants are liable to discharge tax liability in terms of Section 9(5) of the CGST Act 2017 – HELD - Electronic Commerce Operator (ECO) means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce i.e. for the supply of goods or services or both, including digital products over digital or electronic network. In the instant case the applicant owns digital platform (‘Namma Yatri’ APP), for the supply of services. Thus, the applicant squarely fits into the definition and qualifies to be an Electronic Commerce Operator - the applicant, because of their unique business model, merely connects the auto driver and passenger and their role ends on such connection; they do not collect the consideration; they have no control over actual provision of service by the service provider; they neither have the details of the ride nor control room/call centre etc. - The supply happens independent of the applicant and the applicant is involved only in the identification of the supplier of services and doesn’t take responsibility for the operational and completion of the ride. Thus, supply of services are not through the electronic commerce operator, but are independent. Therefore, the applicant does not satisfy the conditions of Section 9(5) for the discharge of tax liability by electronic commerce operator - the applicant, though qualifies the definition of being an e-commerce operator, is not the person liable for discharge of tax liability under Section 9(5) of the CGST Act, 2017 – Ordered accordingly
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