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TMI BlogClarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platformX X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Board of Indirect Taxes and Customs GST Policy Wing North Block, New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, Sub: Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmity in the implementation of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the CGST Act , hereby clarifies the issue as below: S. No Issue Clarification 1. Whether electronic commerce operator, required to pay tax under section 9(5) of CGST Act , is liable to reverse proportionate input tax credit on his inputs and input services to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 9(5) of the CGST Act . It has also been clarified that the input tax credit will not be allowed to be utilized for payment of tax liability under section 9(5) and whole of the tax liability under section 9(5) will be required to be paid in cash. 4. The principle, which has been outlined in question no. 6 of Circular No. 167/23/2021 GST dated 17.12.2021 , also applies to the supplies made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) of the CGST Act . However, such credit can be utilized by him for discharge of tax liability in respect of supply of services on his own account. 3. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 4. Difficulty, if any, in implementation of this Circular may be brought to the notice of the Board. Hindi version would follow. (Sanjay Mangal) P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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