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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 Tamil Nadu 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 platform-mediated services under section 9(5) need not proportionately reverse input tax credit on related inputs and input services. The tax liability for such specified services must be paid entirely through the electronic cash ledger, and input tax credit cannot be used for that payment. The credit may nevertheless be used to discharge tax liability arising from the operator&#039;s own platform services, including services supplied for platform fees or commission.</description>
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    <pubDate>Mon, 03 Feb 2025 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 Tamil Nadu 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 platform-mediated services under section 9(5) need not proportionately reverse input tax credit on related inputs and input services. The tax liability for such specified services must be paid entirely through the electronic cash ledger, and input tax credit cannot be used for that payment. The credit may nevertheless be used to discharge tax liability arising from the operator&#039;s own platform services, including services supplied for platform fees or commission.</description>
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