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For specified passenger-transport services booked through an electronic commerce operator, India’s GST rules generally make the operator—not the driver—responsible for paying GST on intra-State supplies under section 9(5). The rate depends on the service and vehicle category: the official rate table lists 5% for certain specified transport services and 18% for residual passenger-transport services. Not every ride booked in an app automatically falls into the same category.
Who is responsible for GST on an app-based taxi ride?
Section 9(5) of the Central Goods and Services Tax Act places liability on the electronic commerce operator for specified services supplied through it. Notification No. 17/2017-Central Tax (Rate), dated 28 June 2017, includes transportation of passengers by radio taxi, motorcab, maxicab and motorcycle. For covered intra-State supplies, the notification states that “the tax on intra-State supplies shall be paid by the electronic commerce operator.” Read Notification No. 17/2017-Central Tax (Rate).
The notification defines a radio taxi by reference to a taxi, however named, with two-way radio communication with a central control office and tracking enabled through GPS or GPRS. The legal classification turns on the service and arrangement, not simply the app’s brand or the fact that a ride was booked digitally.
This intra-State rule should not be assumed to settle every inter-State ride. A separate IGST notification addresses inter-State supplies. See Notification No. 14/2017-Integrated Tax (Rate).
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What GST rate applies?
CBIC’s rate table for Heading 9964 lists different rates by transport category. The 5% entries are subject to the table’s input-tax-credit conditions; the 18% entry applies to passenger-transport services outside the specified categories. Check CBIC’s GST rate table.
| Rate-table category | Central tax | State or union-territory tax | Combined rate and condition |
|---|---|---|---|
| Radio taxi and specified other passenger-transport classes | 2.5% | 2.5% | 5%, subject to the applicable input-tax-credit condition in the table |
| Passenger transport by a motor vehicle designed to carry passengers, where fuel cost is included in the consideration | 2.5% | 2.5% | 5%, subject to the stated credit limitation |
| Passenger-transport services outside the listed categories | 9% | 9% | 18% |
These are categories in the official rate table, not a rule that every app cab is taxed at 5%. The vehicle and service classification, whether fuel is included where required by the entry, the nature of the supply, and the relevant credit condition all matter. For a particular fare or tax treatment, check the applicable category rather than relying on the app name alone.
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Does a driver need GST registration?
CBIC’s sectoral FAQ says a supplier of a service notified under section 9(5) is entitled to 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 obligation for other supplies or circumstances. See CBIC’s sectoral GST FAQs.
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 the CGST Rules, including the invoice provisions.
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Those rules do not establish one exact receipt layout or tax-display practice for every app. The amount or tax lines shown to a passenger are also distinct from the legal question of which party is liable to pay GST under section 9(5).
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to assess a particular ride
For a specific trip, the useful questions are:
- What service and vehicle category does the ride fall under?
- Is the service one of the categories notified for section 9(5), and is the supply intra-State or inter-State?
- For a rate-table entry that requires fuel to be included in the consideration, is that condition met?
- Which input-tax-credit condition applies to the relevant rate entry?
CBIC’s current rate table lists the passenger-transport categories described above. The GST Council’s 2025 notification listing identifies Notification 05/2025-Central Tax (Rate) as an amendment to Notification 11/2017-Central Tax (Rate); the listing alone does not provide the complete operative amendment text. See the GST Council’s central tax rate notifications. For a disputed classification or a particular tax return, the applicable notification and the full facts of the ride need to be considered.
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