https://www.taxtmi.com/circulars?id=69997 Input tax credit availed by an electronic commerce operator for supplies covered by section 9(5) of the Assam GST Act is not required to be reversed proportionately under section 17(1) or section 17(2) merely because such notified services are supplied through the platform. The operator may retain and use the credit for its own supply of platform facilitation services, but the tax liability on section 9(5) supplies must be paid only through the electronic cash ledger and not by utilising that credit. en-us Fri, 17 Jan 2025 00:00:00 +0530 Tue, 26 May 2026 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69997 Input tax credit availed by an electronic commerce operator for supplies covered by section 9(5) of the Assam GST Act is not required to be reversed proportionately under section 17(1) or section 17(2) merely because such notified services are supplied through the platform. The operator may retain and use the credit for its own supply of platform facilitation services, but the tax liability on section 9(5) supplies must be paid only through the electronic cash ledger and not by utilising that credit. Circulars GST - States Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69997