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

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....IONER OF TAXES, ASSAM KAR BHAWAN :: DISPUR, GUWAHATI-6 **** CIRCULAR NO. 183/2025-GST Dated Dispur the 17th January, 2025. Subject: Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Assam Goods and Services Tax Act, 2017 are supplied through their platform -reg. No. CT/GST-15/2017/1247 .- Reference....

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.... in exercise of its powers conferred under section 168 of the Assam GST Act, hereby clarifies the issue as below: SI. No Issue Clarification 1. Whether electronic commerce operator, required to pay tax under section 9(5) of Assam GST 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&nbsp....

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....on 9(5) of the Assam GST 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 of Circular No. 120/2022- GST dated 19.01.2022, also applies to the supplies made in....