Input tax credit: ECOs must pay notified platform service tax from cash ledger and cannot use ITC for that liability. ECOs liable to pay tax as supplier for notified platform services are not required to reverse ITC proportionately for such supplies; the principle applicable to restaurant services extends to other specified services. Full tax liability on those supplies must be paid only through the electronic cash ledger, and ITC relating to inputs and input services used to facilitate those supplies cannot be utilised to discharge that special levy, though such ITC can be used for the ECO's own supply tax liabilities.