Input tax credit restrictions: ecommerce operators cannot use ITC to discharge platform service tax liability; must pay from cash ledger. The Board clarifies that an electronic commerce operator liable to pay tax in respect of specified services notified as taxable on the operator is not required to reverse input tax credit on inputs and input services proportionately; nevertheless, the full tax liability on those specified services must be discharged only through the electronic cash ledger and ITC cannot be utilized to pay that liability, though such ITC may be used to discharge tax on supplies made by the operator on its own account.