Where assessee/applicant sought advance ruling on its status as e-commerce operator under Section 9(5) of CGST Act, 2017, Authority held that applicant qualifies as e-commerce operator and is liable to pay GST on app usage charges and transaction value paid by users for notified services under Section 9(5) – Balat Enterprises (P.) Ltd., In re – [2024] 163 taxmann.com 424 (AAR – TAMILNADU)