Yatri Sathi App Developer fits into e-commerce Operator Category u/s 2(45) of GST Act: AAR

The Authority for Advance Rulings (AAR) determined that the developer of the Yatri Sathi app falls under the definition of an e-commerce operator as per Section 2(45) of the GST Act. The Yatri Sathi app allows users to book various travel-related services, including taxi rides, and the AAR held that since the app facilitates transactions between service providers and consumers, the developer is liable to collect and remit GST on the services provided through the platform. The ruling further clarifies that app developers acting as intermediaries between customers and service providers are subject to the same obligations as other e-commerce operators.