https://www.taxtmi.com/caselaws?id=777100 AAR held the applicant is an electronic commerce operator under GST because it collects consideration via its app on behalf of merchants. The applicant's activity (voucher/coupon collection and settlement) falls outside reverse charge under section 9(5). However, because it collects consideration for taxable supplies, it must collect TCS under section 52. The operator must obtain state-wise GST registration for TCS collection and reflect deductions in the respective registrations. Questions on RCM applicability for restaurant services were unnecessary given the finding that section 9(5) does not apply to the applicant. en-us Tue, 12 Aug 2025 00:00:00 +0530 Sat, 23 Aug 2025 08:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777100 AAR held the applicant is an electronic commerce operator under GST because it collects consideration via its app on behalf of merchants. The applicant's activity (voucher/coupon collection and settlement) falls outside reverse charge under section 9(5). However, because it collects consideration for taxable supplies, it must collect TCS under section 52. The operator must obtain state-wise GST registration for TCS collection and reflect deductions in the respective registrations. Questions on RCM applicability for restaurant services were unnecessary given the finding that section 9(5) does not apply to the applicant. Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777100