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JUSPAY TECHNOLOGIES PVT. LTD.
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

M.P. RAVI PRASAD
KIRAN REDDY T
Pet. Counsel
Chetan Kumar
Res. Counsel
---

Petitioner / Applicant

JUSPAY TECHNOLOGIES PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Sep 15, 2023
Order No.

KAR ADRG 31/2023

Citation

2023(9) TAXREPLY 8051
Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Juspay Technologies Pvt. Ltd.,(herein after referred to as ‘Applicant’), # 444, Stallion Business Centre, 18th Main, 6th Block, Koramangala, Bengaluru -560 095, having GSTIN 29AACCJ9163G1Z9, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and KGST Act. 2. The applicant stated that they are registered under the GST Act and are engaged in the business of providing technology services for merchants to connect to their preferred payment aggregators and payment gateways; they have launched “Namma Yatri” app on ONDC platform. “Namma Yatri” is a ride-hailing SaaS platform / Mobility as a service (MaaS) solution offered to the auto-....

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