Question 5 - Will an e-commerce operator be liable to pay tax in respect of supply of goods or services made through it, instead of actual supplier?

E-commerce operator liability: operator deemed liable to pay tax for certain notified services supplied through it.

An e-commerce operator must pay tax for supplies made through it only for certain notified services; for those services the operator is treated as the person liable to pay tax and all provisions of the Act apply to the operator as if it were the supplier liable to pay tax.