Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of the West Bengal Goods and Services Tax Act, 2017 are supplied through their platforms.

Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of the West Bengal Goods and Services Tax Act, 2017 are supplied through their platforms. https://www.taxtmi.com/circulars?id=68073 ECOs liable to pay tax as supplier for notified platform services are not required to reverse ITC proportionately for such supplies; the principle applicable to restaurant services extends to other specified services. Full tax liability on those supplies must be paid only through the electronic cash ledger, and ITC relating to inputs and input services used to facilitate those supplies cannot be utilised to discharge that special levy, though such ITC can be used for the ECO's own supply tax liabilities. en-us Wed, 08 Jan 2025 00:00:00 +0530 Sat, 25 Jan 2025 13:16:00 +0530 TaxTMI RSS Generator Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of the West Bengal Goods and Services Tax Act, 2017 are supplied through their platforms. https://www.taxtmi.com/circulars?id=68073 ECOs liable to pay tax as supplier for notified platform services are not required to reverse ITC proportionately for such supplies; the principle applicable to restaurant services extends to other specified services. Full tax liability on those supplies must be paid only through the electronic cash ledger, and ITC relating to inputs and input services used to facilitate those supplies cannot be utilised to discharge that special levy, though such ITC can be used for the ECO's own supply tax liabilities. Circulars GST - States Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68073