Suresh providing services by way of transportation of passengers by a radio taxi in Mumbai through an electronic commerce operator - 'SHREE QRR TRIPS'. Suresh is not liable to get registered as per the provisions of sect

Answer 2(c) (a) Applicable provision is Section 9(5) of Central Goods and Services Tax Act, 2017. It provides that Government may notify [on the recommendations of the GST Council] specific categories of services intra-State supplies the tax on which shall be paid by the electronic commerce operator if such services are supplied through it. A service by way of transportation of passengers by a radio-taxi, through electronic commerce operator is a specified service for said purpose. Thus, person liable to pay GST in this case is the Electronic Commerce Operator i.e. 'SHREE QRR TRIPS'. All the provisions of the GST law shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services. (b) If 'SHREE QRR TRIPS' does not have a physical presence in India and also nobody representing it in India then, it has to appoint a person for the purpose of payment of tax and that person will be liable to pay tax under GST.