ECOs liable for tax under Sec 9(5) of WBGST Act are not required ...

E-Commerce Operators Can Keep Input Tax Credits While Paying GST on Sec 9(5) Services Through Cash Ledger.

January 25, 2025

Circulars GST - States

ECOs liable for tax under Sec 9(5) of WBGST Act are not required to reverse input tax credit on inputs and input services proportionately for specified services supplied through their platforms. While ECOs must pay full tax liability for Sec 9(5) supplies through electronic cash ledger only, they can utilize their ITC for tax obligations on their own account services like platform fees. The clarification extends the principle previously established for restaurant services to all specified services under Sec 9(5). ECOs operate in dual capacity - as deemed suppliers for notified services and as platform service providers charging commission. Their ITC remains valid for platform operations but cannot offset Sec 9(5) tax liabilities.

View Source

← Previous

ECOs liable for tax under Sec 9(5) of WBGST Act are not required ...

E-Commerce Operators Can Keep Input Tax Credits While Paying GST on Sec 9(5) Services Through Cash Ledger.

January 25, 2025

Circulars GST - States

You may also like:

Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse...

E-commerce operator's scope and GST liability u/s 9(5) of CGST Act, 2017 - Applicant qualifies as Electronic Commerce Operator (ECO) as it owns 'Rapido' app platform for...

E-commerce operator definition under GST Act examined. Applicant found to be owner of digital platform facilitating supply of services, qualifying as e-commerce operator....

Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

The e-commerce operator's nature of supply is conceptualized u/s 9(5) of the CGST Act, 2017, read with Notification No. 17/2017. The operator is liable to collect and...

E-commerce operator or not - the applicant merely connects the auto driver and passenger and their role ends on such connection - the applicant does not satisfy the...

Input Tax Credit - Tax paid on cost proposed to be incurred - According to the provisions of Sec. 17(5) read with the explanation to it, credit of civil structure is...

Rate of Tax on tour operators services - Whether any option is available to the 'Tour operators' to either pay GST @ 5% (with no ITC) or to pay GST @ (with full ITC)? -...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Classification of supply - nature of supply - e-commerce operator - The supply happens independent of the applicant and the applicant is involved only in the...

The Authority for Advance Ruling determined that the applicant qualifies as an Electronic Commerce Operator (ECO) as per the definitions provided. The applicant owns and...

CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

Input tax credit of - rent-a-cab services - GST paid under Reverse Charge Mechanism - hiring of buses for transportation of employees - inward supply - applicability of...

Changes in GST - In case of small house-keeping service providers (plumbers/carpenters) providing services through Electronic Commerce Operators (ECO), liability to pay...

Scope of Section 17(5)(d) - construction of immovable property (shopping malls) intending for letting out for rent - input tax credit from construction against output...

Quick Updates: