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of <h1>E-commerce platforms may be liable for GST on certain services, as per GST Act provisions.</h1> Under GST, entities other than the supplier or recipient can be liable for tax. Specifically, the Central or State government can designate categories of services where the electronic commerce operator must pay the tax if those services are supplied through its platform. In such cases, all applicable provisions of the GST Act apply to the electronic commerce operator as if they are the liable party for the tax on those services.
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