Uber challenged GST applicability on Auto Rickshaws services

Case Details: Uber India Systems (P.) Ltd. v. Union of India - [2021] 133 taxmann.com 130 (Delhi)

Judiciary and Counsel Details

• • Manmohan and Navin Chawla, JJ.
  • Arvind Datar, Sr. Adv. Bharat Raichandani, Sudipta Bhattacharjee, Onkar, Harsh Makhija and Arjyadeep Roy, Advs. for the Petitioner.
  • Ms. Supriya Juneja and Aditya Singhla, Advs. for the Respondent.

Facts of the Case

The Government has issued amendment notification to provide that the services of autos, e-rickshaws, etc. availed using aggregator would be subject to GST (Notification No. 16/2021-CT (Rate) & 17/2021-CT (Rate), Dated Nov 18, 2021, effective from January 1st, 2022). The aggregator would be liable to pay GST in such cases. However, such services provided through offline mode continue to be exempted.

High Court Held

In the above backdrop, Uber India has filed a writ petition challenging levy of GST on supply of passenger transportation service through an electronic commerce operator when such service is provided by auto rickshaw with effect from 1st January, 2022 before the Hon’ble Delhi High Court on the grounds of discrimination and absence of reasonable classification. The Delhi High Court issued notice.