Currently, restaurants registered under GST are collecting and depositing the tax. Also, cab aggregators like Uber and Ola will have to collect five per cent Goods and Services Tax (GST) for booking two and three-wheeler vehicles effective January 1.
While passenger transportation services provided by auto-rickshaw drivers in manual or offline mode will remain exempted, services provided through any online marketplace will be tax-deductible at a rate of 5% beginning January 1, 2022.