India: Withdrawal of GST exemption for passenger transportation services booked through electronic platform upheld

Delhi High Court decision

Delhi High Court decision

The Delhi High Court upheld the withdrawal, effective 1 January 2022, of the exemption from goods and services tax (GST) for certain passenger transportation services (i.e., by metered cabs, auto rickshaws and unairconditioned stage carriage) booked through an electronic platform.

The court held that the notifications withdrawing the exemption did not violate the Indian Constitution.

The case is: Uber India System Private Limited v. Union of India & Anr.

Read an April 2023 report [PDF 360 KB] prepared by the KPMG member firm in India 



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