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of <h1>Electronic Commerce Operators Gain Tax Credit Flexibility Under GST Guidelines for Service Transactions and Platform Operations</h1> A government circular clarifies input tax credit rules for electronic commerce operators (ECOs) under Section 9(5) of the Central Goods and Services Tax Act. The circular specifies that ECOs are not required to proportionally reverse input tax credit for services supplied through their platform. ECOs must pay the full tax liability for specified services through cash ledger and cannot use input tax credit for these tax obligations.
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