Question 5 - Will an e-commerce operator be liable to pay tax in respect of supply of goods or services made through it, instead of actual supplier? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 5. Will an e-commerce operator be liable to pay tax in respect of supply of goods or services made through it, instead of actual supplier? Ans. Yes, but only in case of certain notified services. In such cases tax shall be paid by the electronic commerce operator if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the person liable to pay tax in relation to supply of such services.