The Delhi High Court on Wednesday upheld the validity of notifications issued by the Union of India levying goods and services tax (GST) on auto rickshaw and bus services booked through e-commerce.
It also rejected the contentions of Uber, Ibibo and Make My Trip that the ECOs are merely a platform which facilitates a mode of booking observing that the ECOs assume responsibility for the discharge of services assured by them to the consumer, which are rendered by the ECO.