CGST Act, 2017 recognises that e-commerce operators are a distinct class from individual service providers. And e-commerce operators cannot seek parity with individual service providers.
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Uber India Systems Pvt Ltd v Union of India
In Uber India Systems Pvt Ltd v Union of India 2023 DHC 2489, the Delhi High Court made both the above observations and permitted distinct treatment of e-commerce operators and individual service providers.