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<h1>E-commerce platforms must pay taxes for specific notified services, shifting tax responsibility from suppliers to operators.</h1> An e-commerce operator is liable to pay tax on the supply of goods or services made through its platform only for certain notified services. In these cases, the tax responsibility shifts from the actual supplier to the e-commerce operator. The provisions of the relevant Act apply to the e-commerce operator as if it is the entity responsible for paying the tax related to the supply of these specified services.