Input tax credit for electronic commerce operators supplying notified services may not need proportionate reversal under the Assam GST framework. Input tax credit availed by an electronic commerce operator for supplies covered by section 9(5) of the Assam GST Act is not required to be reversed proportionately under section 17(1) or section 17(2) merely because such notified services are supplied through the platform. The operator may retain and use the credit for its own supply of platform facilitation services, but the tax liability on section 9(5) supplies must be paid only through the electronic cash ledger and not by utilising that credit.