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TMI BlogReverse Charge Mechanism in GST- E-Commerce Operator section 9(5)X X X X Extracts X X X X X X X X Extracts X X X X ..... ot have a physical presence in the taxable territory Any person representing such e-commerce operator for any purpose in the taxable territory shall be liable to pay tax. If it does not have a representative in the said territory, e-commerce operator shall appoint a person in the taxable territory for the person of paying tax and such person shall be liable to pay tax. Clarification regarding modalities of compliance to the GST laws in respect of supply of restaurant service through e-commerce operators (ECO) ( refer this chapter ) In the following categories of services on which by the E-commerce operator shall be paid tax under intra-state supplies [ Notification No.17/2017 -Central Tax (Rate) dated 28th Jun 2017 and Notification No. 14/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding 25 cubic centimetres. [section 2(28) of the Motor Vehicle Act, 1988] omnibus means any motor vehicle constructed or adapted to carry more than six persons excluding the driver. [section 2(29) of the Motor Vehicle Act, 1988] (ia) services by way of transportation of passengers by an omnibus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST, irrespective of the threshold limit even if not engaged in the taxable supply. The Act s provisions will apply in such a manner that the e-commerce operator, as if he is the supplier liable to pay tax on the application of those services. Case Law M/S. Opta Cabs Private Limited ( 2018 (12) TMI 711 - AAAR, Karnataka ) Levy of GST - electronic commerce operator or not Issue :- The main issue in the case was whether the Appellant, OPTA Cabs Pvt Ltd, is an e-commerce operator and if so, whether they are liable to pay tax on the service supplied through their platform in terms of Section 9(5) of the CGST Act. Decision :- The Appellate Authority for Advance Ruling (AAAR) held that the Appellant is an electronic commerce operator as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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