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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Reverse charge mechanism: e commerce operators must bear GST liability for specified platform-supplied services and register accordingly.</h1> Section 9(5) of the CGST Act and section 5(5) of the IGST Act impose tax liability on an electronic commerce operator for specified services supplied through its platform under the reverse charge mechanism; absent physical presence, a local representative or an appointed person must discharge the tax, and persons so liable must obtain GST registration irrespective of threshold, with specified service categories and conditional exceptions governed by notifications and circulars.

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