Business models continually adapt to new needs and trends in our rapidly changing world. One notable shift is the adoption of subscription-based models by cab aggregators. This article analyses the GST implications of this emerging trend, covering the following key points:
‣ Understanding the Traditional Aggregation Model vs Subscription-Based Model
‣ Relevant GST Provisions Involved
‣ Analysis of the Applicability of GST Provisions
‣ Conclusion and Recommendation for Service Providers