Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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The Authority for Advance Ruling determined that the applicant qualifies as an Electronic Commerce Operator (ECO) as per the definitions provided. The applicant owns and manages the digital platform "Vyavshay" for service supply, connecting service providers with users. Section 9(5) of the CGST Act, 2017 applies to services offered through the platform, shifting tax liability to the ECO. The ECO is deemed the supplier of services received by consumers through the platform. The ECO is required to pay tax on transactions facilitated through the platform, regardless of payment flow. The ECO is liable for GST on app usage charges and transaction values for notified services. The ECO is responsible for tax on transactions with partners, excluding those not covered by Section 9(5) of the CGST Act, 2017.
The Authority for Advance Ruling determined that the applicant qualifies as an Electronic Commerce Operator (ECO) as per the definitions provided. The applicant owns and manages the digital platform "Vyavshay" for service supply, connecting service providers with users. Section 9(5) of the CGST Act, 2017 applies to services offered through the platform, shifting tax liability to the ECO. The ECO is deemed the supplier of services received by consumers through the platform. The ECO is required to pay tax on transactions facilitated through the platform, regardless of payment flow. The ECO is liable for GST on app usage charges and transaction values for notified services. The ECO is responsible for tax on transactions with partners, excluding those not covered by Section 9(5) of the CGST Act, 2017.
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