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

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....-05/2019-20 (Vol-IV) Office of the Commissioner of Commercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 04-01-2025 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-31/2024 Sub: Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Karnataka Goods and Services Tax Act, 2017....

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....cross the field formations, the Commissioner, in exercise of the powers conferred under section 168 of the KGST 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 KGST Act, is liable to reverse proportionate input tax credit on his inputs an....

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.... tax credit on account of restaurant services on which he pays tax under section 9(5) of the KGST Act. 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....