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

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....S DEPARTMENT PROCEEDINGS OF THE CHIEF COMMISSIONER OF STATE TAX ANDHRA PRADESH::GUNTUR PRESENT: Sri Babu A., I.A.S., Sub- Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Andhra Pradesh Goods and Services Tax Act, 2017 are supplied through their platform - reg. Ref- 1. Central Circular No.167/23/2021....

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....ations have been received seeking clarification regarding requirement of reversal of ITC, if any, in respect of supply of services, other than restaurant services, under section 9(5) of APGST Act. 2. The issue has been examined and to ensure uniformity in the implementation of the law across the field formations, the Chief Commissioner, in exercise of his powers conferred under section 168(1) o....

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....e ECO procures inputs as well as input services for which he avails Input Tax Credit. 3. It has been clarified vide question no. 6 of CCST's circular No.REV03- 12039/05/2022-CCT, dated 07/02/2022 that the ECO shall not be required to reverse input tax credit on account of restaurant services on which he pays tax under section 9(5) of the APGST Act. It has also been clarified that the input tax ....