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of <h1>Section 9(5) CGST: E-commerce operators liable to pay GST on specified services; local representative must remit if absent</h1> Under section 9(5) CGST, tax liability for specified services supplied via an e-commerce platform shifts to the e-commerce operator, including passenger transport, accommodation, housekeeping, restaurant and local delivery services, subject to notifications and amendments altering scope and effective dates. If the operator lacks presence in a taxable territory, a local representative or appointee must pay tax. Persons required to pay under reverse charge must register for GST regardless of threshold. Authority rulings have confirmed that operators meeting the statutory definition are liable to discharge tax on such supplies.
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