Bharat Pulse · TLGS Research
GST & Platform-Economy Policy
Policy perspectives connected to TLGS’s research and advisory work. Proposals and institutional developments are labelled separately.
Bharat Pulse · TLGS policy perspective
Section 9(5): digital facilitation or economic intermediation?
Why the proposed assessment focuses on actual platform functions, not a business label—and why passenger mobility must be analysed on its own facts.
Published 13 September 2026 · Explains an ongoing TLGS proposal. Not a notification, tax exemption or report of government acceptance.
Major mandate · GST Council policy matters
Policy clarity for India’s
digital mobility economy.
A major TLGS policy mandate addressing the GST treatment of electronic commerce operators in passenger mobility: statutory research, a conduct-based clarification proposal, fiscal safeguards and coordinated Union–State policy engagement.
Ongoing policy engagement — clarification sought