Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of the West Bengal Goods and Services Tax Act, 2017 are supplied through their platforms.

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....AL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 01/2025 (Corresponding Central Circular No. 240/34/2024-GST) DATED : 08.01.2025 Sub: Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of the West Bengal Goods and Services Tax Act, 2017 are supplied through their platforms. Reference is ....

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.... in exercise of his powers conferred under section 168 of the WBGST Act, hereby clarifies the issue as below: S. No Issue Clarification 1. Whether electronic commerce operator, required to pay tax under section 9(5) of the WBGST Act, is liable to reverse proportionate input tax credit on his inputs and input services to the extent of supplies made under section 9(5) of the WBGST Act....

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....ct. It has also been clarified that the input tax credit will not be allowed to be utilized for payment of tax liability under section 9(5) and whole of the tax liability under section 9(5) will be required to be paid in cash. 4. The principle, which has been outlined in question no. 6 of Trade Circular No. 01/2022 dated 31.01.2022, also applies to the supplies made in respect of other services....