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    <title>Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Karnataka Goods and Services Tax Act, 2017 are supplied through their platform</title>
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    <description>Electronic commerce operators liable to pay tax as deemed suppliers for services specified under the Act are not required to reverse input tax credit on inputs and input services proportionately for those specified supplies, but they cannot use such credit to discharge the tax liability on those specified supplies; that tax must be paid in full through the electronic cash ledger, while the credit may be used to discharge tax on the ECO&#039;s own supplies (platform fees/commissions).</description>
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      <title>Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Karnataka Goods and Services Tax Act, 2017 are supplied through their platform</title>
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      <description>Electronic commerce operators liable to pay tax as deemed suppliers for services specified under the Act are not required to reverse input tax credit on inputs and input services proportionately for those specified supplies, but they cannot use such credit to discharge the tax liability on those specified supplies; that tax must be paid in full through the electronic cash ledger, while the credit may be used to discharge tax on the ECO&#039;s own supplies (platform fees/commissions).</description>
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