Is there GST on Ola and Uber rides?

Yes. Motor-cab passenger transport booked through an app is taxed at 5% GST without input tax credit. For rides booked through an app, the operator (Ola, Uber, etc.) is liable to collect and pay the GST under Section 9(5) of the CGST Act.

Can a company claim input tax credit on cab fares?

Generally no. The 5% rate on passenger transport comes without input tax credit, and ITC on rent-a-cab is restricted under Section 17(5) except in limited cases (e.g., where it's an input for the same line of business or legally obligatory for the employer).

Is GST charged on a metered street auto-rickshaw?

A street-hailed auto-rickshaw ride is exempt. But the same auto booked through an app falls under the e-commerce operator rule and attracts 5% GST collected by the platform.

What does a cab bill show?

The operator name, date and time, pickup and drop locations, distance, the fare break-up (base fare, distance, time, surge), any GST, and the total. App receipts also include a trip ID.

GST on Cab & Taxi Fares in India: Rates & Rules (2026)

1. Is there GST on cab fares?

Yes. Passenger transport by motor cab is taxed at 5% GST, and that rate comes without input tax credit for the operator. For rides booked through an app, the customer doesn't deal with the GST directly — the platform handles it.

2. GST by ride type

Ride type	GST treatment
App cab (Ola, Uber, etc.)	5% (no ITC), collected by the platform
Auto-rickshaw booked via app	5%, collected by the platform
Street-hailed metered auto-rickshaw	Exempt
Radio taxi / rent-a-cab operator	5% (no ITC), or 12% with ITC by option

3. Who collects the GST

Under Section 9(5) of the CGST Act, when a ride is booked through an e-commerce operator, the operator — not the individual driver — is responsible for collecting and paying the GST. That is why your Ola or Uber receipt shows the tax already included and charged by the company.

4. What a cab bill shows

Operator name (Ola, Uber, local taxi, etc.).
Date and time of the trip.
Pickup and drop locations and distance.
Fare break-up — base fare, distance, time, surge.
GST (where shown) and the total.
A trip / booking ID.

Lost a receipt you need to expense? Recreate it with our free cab bill generator.

5. Using cab bills for reimbursement

Business travel by cab is routinely reimbursed against the trip receipt. Keep the dated bill showing the route and amount. Most companies need the itemised receipt rather than just a card statement. For your own GST invoices, see the invoice format guide.

This is general information, not tax advice. ITC rules on cabs are nuanced; confirm with a professional or at cbic-gst.gov.in.

6. Frequently asked questions

Is there GST on Ola and Uber rides?: Yes. Motor-cab passenger transport booked through an app is taxed at 5% GST without input tax credit. For rides booked through an app, the operator (Ola, Uber, etc.) is liable to collect and pay the GST under Section 9(5) of the CGST Act.
Can a company claim input tax credit on cab fares?: Generally no. The 5% rate on passenger transport comes without input tax credit, and ITC on rent-a-cab is restricted under Section 17(5) except in limited cases (e.g., where it's an input for the same line of business or legally obligatory for the employer).
Is GST charged on a metered street auto-rickshaw?: A street-hailed auto-rickshaw ride is exempt. But the same auto booked through an app falls under the e-commerce operator rule and attracts 5% GST collected by the platform.
What does a cab bill show?: The operator name, date and time, pickup and drop locations, distance, the fare break-up (base fare, distance, time, surge), any GST, and the total. App receipts also include a trip ID.
Can I claim cab fares for reimbursement?: Yes. Business travel by cab is commonly reimbursed against the trip receipt. Keep the dated bill showing the route and amount as proof for your expense claim.