Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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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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