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For passenger rides that fall within India’s notified app-based transport categories, the electronic commerce operator is responsible for paying GST on intra-State supplies under section 9(5) of the CGST Act. The rate is not automatically 5% for every ride: it depends on the service and vehicle category, the applicable conditions, and whether the trip is intra-State or inter-State.
Who is responsible for paying GST?
Notification No. 17/2017-Central Tax (Rate), dated 28 June 2017, places the GST liability for specified passenger transport services on the electronic commerce operator for intra-State supplies. The notification states that “the tax on intra-State supplies shall be paid by the electronic commerce operator.” Its listed transport categories include services by radio taxi, motorcab, maxicab and motorcycle. Read Notification No. 17/2017-Central Tax (Rate).
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This is about who is liable under the tax rules; it does not, by itself, determine how an app displays a fare or tax on a passenger’s receipt. Nor should the rule be applied solely because a ride was booked through an app: the service must fit a notified category. The notification’s radio-taxi definition refers to a taxi, however named, with two-way radio communication with a central control office and tracking enabled through GPS or GPRS. The facts of a particular service and vehicle arrangement matter.
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What GST rate applies to a ride?
CBIC’s rate table for Heading 9964 lists different rates for passenger transport categories. For the listed categories, the combined rate is 5% or 18%, depending on classification and conditions; it is not a universal app-cab rate. See CBIC’s GST rate table.
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| Rate-table category | Combined GST listed | 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 applicable input-tax-credit condition in the rate table. |
| 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 input-tax-credit limitation. |
| Residual passenger transport services outside the listed categories | 18%: 9% central tax plus 9% state or union-territory tax | Classification of the actual service determines whether this residual entry applies. |
These are the entries in the CBIC table consulted as of 7 October 2026, not a ruling on any individual fare. The relevant questions are the vehicle and service type, whether the service falls within a section 9(5) category, whether fuel is included where required by the rate entry, and the applicable credit condition. App brand alone does not establish the rate.
Does the driver need GST registration?
CBIC’s sectoral FAQ says a supplier of a service notified under section 9(5) is entitled to the threshold exemption from GST registration. That answer is limited to the notified section 9(5) service. It does not establish that a driver has no registration obligations for other supplies or circumstances. Read CBIC’s sectoral GST FAQ.
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What should appear on the passenger’s receipt?
CBIC says taxi aggregators do not have the option to issue consolidated invoices. Separately, the invoice rules allow a tax invoice for passenger transportation 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; other prescribed information is still required. See CBIC’s GST invoice FAQs and the CGST invoice rules.
Those rules do not establish one exact line-item layout or tax-display practice for every ride-hailing app. The format of a particular app receipt should not be mistaken for a general rule about which party is liable under section 9(5).
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How intra-State and inter-State trips differ
Notification No. 17/2017-Central Tax (Rate) addresses the operator’s liability for intra-State supplies. A separate IGST notification covers inter-State supplies. The applicable treatment therefore depends in part on how the supply is classified geographically, not just on the vehicle category. The cited materials do not provide enough detail to determine the tax treatment of a particular journey without its facts.
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