â€œThe pick-up service is incidental to the main service of transportation of passengers by radio taxi and hence the pick-up charges form part of the service of transportation of passengers by a radio taxi and hence the applicant is liable to pay 5% GST, on such pick-up charges. The Authority further ruled that 18% by associate partners in case the associate partner is registered under GST. Where the associate partners are not registered under GST, no GST is leviable on the amount remitted to the associate partner. The amount received from drivers/ owners towards bidding get covered should be separately charged at 18%. The goodwill bonus being paid by passenger to the driver and on which the applicant collects the service charges, attract 18% GST, says AAR.