Question: A registered person is acting as an aggregator for the transportation of passenger services and is using his own app to take the bookings and is executing the service through Ola, Uber, Private cab operators, etc. My query is whether he is liable under reverse charge for the GST to be paid for providing such services?
Answer: An aggregator is a network model where a firm collects data across a market and enables customers to then compare prices and specifications of products and/or services from different firms. As a result, the aggregator becomes a strong brand offering partners a regular stream of customers for which it earns a commission for each purchase a customer makes. Accordingly, in present case, it is very important to understand as to whether the supplier is acting in the capacity of aggregator or principal and sub-contracting the job received via such website. In the present case, the model does not appear to be that of an aggregator and thus, it would be seen as a supply in its own individual capacity.
 of the CGST Act.){kind=link}