https://www.taxtmi.com/article/detailed?id=10261 The note explains that recent notifications extend Electronic Commerce Operator liability under Section 9(5) to broader passenger transport and most restaurant services supplied through platforms, prescribe a concessional tax rate and special compliance requirements, and raise key operational and legal questions about characterization of takeaways, composite versus separate supplies, reversal or non reversal of common input tax credit, and the legal status of circulars mandating cash discharge of concessional tax. en-us Thu, 10 Feb 2022 17:37:41 +0530 Thu, 10 Feb 2022 17:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10261 The note explains that recent notifications extend Electronic Commerce Operator liability under Section 9(5) to broader passenger transport and most restaurant services supplied through platforms, prescribe a concessional tax rate and special compliance requirements, and raise key operational and legal questions about characterization of takeaways, composite versus separate supplies, reversal or non reversal of common input tax credit, and the legal status of circulars mandating cash discharge of concessional tax. Articles Goods and Services Tax - GST Thu, 10 Feb 2022 17:37:41 +0530 https://www.taxtmi.com/article/detailed?id=10261