E commerce operator liability: governments may designate operators as the party required to pay GST on specified services supplied through them. The Central or State government may specify categories of services where tax is payable by the electronic commerce operator when such services are supplied through it; the operator is treated as the person liable to pay tax and all provisions of the Act apply to it as such.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E commerce operator liability: governments may designate operators as the party required to pay GST on specified services supplied through them.
The Central or State government may specify categories of services where tax is payable by the electronic commerce operator when such services are supplied through it; the operator is treated as the person liable to pay tax and all provisions of the Act apply to it as such.
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