Input tax credit treatment for electronic commerce operators under section 9(5) clarified for platform-based specified services. Electronic commerce operators liable to pay tax under section 9(5) for specified services supplied through their platform are not required to reverse proportionate input tax credit on inputs and input services under sections 17(1) or 17(2) merely because such supplies are made under section 9(5). The clarification distinguishes those supplies from the ECO's own platform services and states that the tax on section 9(5) supplies must be paid only through the electronic cash ledger, while the related credit cannot be used for that liability but may be used for tax on the ECO's own services.