Input tax credit rule: ECOs cannot use ITC to discharge tax on specified platform services; must pay from cash ledger. Electronic commerce operators liable to pay tax as deemed suppliers for services specified under the Act are not required to reverse input tax credit on inputs and input services proportionately for those specified supplies, but they cannot use such credit to discharge the tax liability on those specified supplies; that tax must be paid in full through the electronic cash ledger, while the credit may be used to discharge tax on the ECO's own supplies (platform fees/commissions).