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

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.... State Tax, Uttar Pradesh (GST Section) Letter No. GST/2024-25/105/State Tax Lucknow: Dated: 06-01-2025 To, All Zonal Additional Commissioner, Additional Commissioner Grade -2 (S.I.B.) Joint Commissioner (Executive/Corporate Circle/S.I.B) State Tax, Uttar Pradesh. Sub: Clarification in respect of input tax credit availed by electronic commerce ope....

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....GST Act. 2. The issue has been examined and to ensure uniformity in the implementation of the law across the field formations, the Commissioner, in exercise of its powers conferred under section 168 of the UPGST 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 UPGST Act, is liabl....

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.... be required to reverse input tax credit on account of restaurant services on which he pays tax under section 9(5) of the UPGST 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....