<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform</title>
    <link>https://www.taxtmi.com/circulars?id=68577</link>
    <description>ECOs liable to pay tax on specified services under section 9(5) are not required to reverse input tax credit on inputs and input services proportionately; nonetheless the entire tax liability for such supplies must be discharged only through the electronic cash ledger and ITC attributable to inputs and input services used to facilitate those supplies cannot be utilised to pay that tax, although such credit may be used to discharge tax on supplies made by the ECO on its own account.</description>
    <language>en-us</language>
    <pubDate>Mon, 13 Jan 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 06 May 2025 18:22:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=819923" rel="self" type="application/rss+xml"/>
    <item>
      <title>Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform</title>
      <link>https://www.taxtmi.com/circulars?id=68577</link>
      <description>ECOs liable to pay tax on specified services under section 9(5) are not required to reverse input tax credit on inputs and input services proportionately; nonetheless the entire tax liability for such supplies must be discharged only through the electronic cash ledger and ITC attributable to inputs and input services used to facilitate those supplies cannot be utilised to pay that tax, although such credit may be used to discharge tax on supplies made by the ECO on its own account.</description>
      <category>Circulars</category>
      <law>GST - States</law>
      <pubDate>Mon, 13 Jan 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/circulars?id=68577</guid>
    </item>
  </channel>
</rss>