https://www.taxtmi.com/article/detailed?id=15913 Section 9(5) creates a statutory deeming fiction by which an Electronic Commerce Operator is treated as the supplier liable to pay GST for specified notified services supplied through its platform, centralising tax payment and compliance at the operator level while leaving the substantive supplier-recipient relationship unchanged. Notifications designate sectoral coverage and applicable rates and ITC conditions, and Section 23(2) enables turnover based exemptions from compulsory registration so that small service providers supplying through ECOs may be exempted from registration even though the ECO collects tax. en-us Fri, 20 Feb 2026 08:24:47 +0530 Fri, 20 Feb 2026 08:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15913 Section 9(5) creates a statutory deeming fiction by which an Electronic Commerce Operator is treated as the supplier liable to pay GST for specified notified services supplied through its platform, centralising tax payment and compliance at the operator level while leaving the substantive supplier-recipient relationship unchanged. Notifications designate sectoral coverage and applicable rates and ITC conditions, and Section 23(2) enables turnover based exemptions from compulsory registration so that small service providers supplying through ECOs may be exempted from registration even though the ECO collects tax. Articles Goods and Services Tax - GST Fri, 20 Feb 2026 08:24:47 +0530 https://www.taxtmi.com/article/detailed?id=15913