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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 Rajasthan Goods and Services Tax Act, 2017 are supplied through their platform</title>
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    <description>Electronic commerce operators liable to pay tax on specified services supplied through their platforms under Section 9(5) of the Rajasthan Goods and Services Tax Act, 2017 need not reverse input tax credit proportionately under Sections 17(1) or 17(2). This principle applies to all services notified under Section 9(5). The tax liability on such specified services must be paid entirely through the electronic cash ledger. Input tax credit relating to inputs and input services used to facilitate those supplies cannot be used for that liability, but may be utilised against tax payable on the operator&#039;s own platform-related supplies.</description>
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    <pubDate>Tue, 09 Jul 2024 00:00:00 +0530</pubDate>
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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 Rajasthan Goods and Services Tax Act, 2017 are supplied through their platform</title>
      <link>https://www.taxtmi.com/circulars?id=70629</link>
      <description>Electronic commerce operators liable to pay tax on specified services supplied through their platforms under Section 9(5) of the Rajasthan Goods and Services Tax Act, 2017 need not reverse input tax credit proportionately under Sections 17(1) or 17(2). This principle applies to all services notified under Section 9(5). The tax liability on such specified services must be paid entirely through the electronic cash ledger. Input tax credit relating to inputs and input services used to facilitate those supplies cannot be used for that liability, but may be utilised against tax payable on the operator&#039;s own platform-related supplies.</description>
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      <pubDate>Tue, 09 Jul 2024 00:00:00 +0530</pubDate>
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