https://www.taxtmi.com/caselaws?id=753402 The AAR Tamil Nadu ruled that the applicant operating the Vyavshay mobile platform qualifies as an Electronic Commerce Operator under CGST Act 2017, as it owns and manages a digital platform facilitating service supply between partners and end users. The Authority held that Section 9(5) applies to supplies through the platform, making the applicant liable to pay GST as deemed supplier for notified services under N/N. 17/2017, regardless of whether consideration flows directly through the operator, while remaining liable only for app usage charges on non-notified services. en-us Wed, 27 Mar 2024 00:00:00 +0530 Mon, 05 May 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753402 The AAR Tamil Nadu ruled that the applicant operating the Vyavshay mobile platform qualifies as an Electronic Commerce Operator under CGST Act 2017, as it owns and manages a digital platform facilitating service supply between partners and end users. The Authority held that Section 9(5) applies to supplies through the platform, making the applicant liable to pay GST as deemed supplier for notified services under N/N. 17/2017, regardless of whether consideration flows directly through the operator, while remaining liable only for app usage charges on non-notified services. Case-Laws GST Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753402