For specified passenger-transport services supplied through an app, India’s GST rules generally make the electronic commerce operator—the operator of the app or platform—liable to pay GST on intra-State supplies under section 9(5). The rate is not automatically 5% for every app ride: it depends on the service and vehicle category, the applicable conditions, and whether the supply is intra-State or inter-State.
Who is responsible for paying GST?
For intra-State supplies in notified categories, section 9(5) shifts responsibility to the electronic commerce operator. Notification No. 17/2017-Central Tax (Rate), dated 28 June 2017, covers transportation of passengers by radio taxi, motorcab, maxicab, and motorcycle. It states that “the tax on intra-State supplies shall be paid by the electronic commerce operator.” Read Notification No. 17/2017-Central Tax (Rate).
The notification defines a radio taxi by reference to two-way radio communication with a central control office and GPS- or GPRS-enabled tracking. An app booking alone does not establish that every vehicle or service arrangement falls into the same legal category. The relevant service and vehicle facts matter.
The party legally liable for GST is a separate issue from how a fare is displayed or whether a passenger sees a tax line on a receipt. The notification addresses liability; it does not establish a single receipt layout for all apps.
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What GST rate applies to an app-based ride?
CBIC’s rate table for Heading 9964 lists different rates for different passenger-transport categories. The 5% entries consist of 2.5% central tax plus 2.5% state or union-territory tax, subject to the stated input-tax-credit conditions. A residual passenger-transport category is listed at 18%, comprising 9% central tax plus 9% state or union-territory tax. See CBIC’s GST rates table.
| Service category in the CBIC table | Combined rate listed | Important qualification |
|---|---|---|
| Radio taxi and specified other passenger-transport classes | 5%: 2.5% central tax plus 2.5% state or union-territory tax | Subject to the table’s input-tax-credit condition; classify the actual service. |
| Passenger transport by a motor vehicle designed to carry passengers, where fuel cost is included in the consideration | 5%: 2.5% central tax plus 2.5% state or union-territory tax | Subject to the stated credit limitation and the fuel-included condition. |
| Passenger-transport services outside the listed categories | 18%: 9% central tax plus 9% state or union-territory tax | Applies to the residual category in the table, not as a universal app-ride rate. |
These are rate-table categories, not a rule that every ride booked through an app is taxed at 5%. A correct classification may depend on the vehicle and service, whether fuel is included where required by the entry, the input-tax-credit condition, and the applicable place-of-supply rules. Do not infer the rate from the app brand alone.
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Does a driver need GST registration?
CBIC’s sectoral FAQ says that a supplier providing a service notified under section 9(5) is entitled to threshold exemption from GST registration. See CBIC’s sectoral FAQ. This exemption is limited to the notified section 9(5) service; it does not establish that the driver has no registration obligations for other supplies or circumstances.
What should a passenger see on the receipt?
CBIC says taxi aggregators do not have the option to issue consolidated invoices. Separately, the invoice rules allow a passenger-transport tax invoice to take the form of a ticket in any form, even if it is not serially numbered or does not contain the passenger’s address, while still requiring other prescribed information. See CBIC’s invoice-related FAQ and the CGST Rules.
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Those rules do not establish one app-wide format for displaying fares, GST, or tax details. A receipt’s appearance alone does not determine which party is liable under section 9(5).
How intra-State and inter-State rides differ
Notification No. 17/2017-Central Tax (Rate) addresses liability on intra-State supplies. Inter-State supplies are addressed separately in an IGST notification, so the intra-State rule should not be applied automatically to every ride. See the separate IGST notification. The applicable treatment depends on the supply’s classification and place-of-supply facts.
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What the current rate information establishes
CBIC’s rate table currently consulted lists the passenger-transport entries and rates above. A 2025 GST Council listing identifies Notification 05/2025-Central Tax (Rate) as an amendment to Notification 11/2017-Central Tax (Rate), but the complete operative amendment text is not available in that listing. Accordingly, the table is useful for understanding its listed categories, but it does not by itself resolve every amendment, jurisdiction-specific issue, or individual ride’s classification. See the GST Council notifications listing.
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