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.
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: 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.
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