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

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....7-2024 GST Circular No. 01/2025 All Special Commissioners/Additional Commissioners/Joint Commissioners/ Deputy Commissioners /Assistant Commissioners State Tax, Rajasthan Sub: Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Rajasthan Goods and Services Tax Act, 2017 are supplied through their platfo....

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....ommissioner, in exercise of its powers conferred under section 168 of the RGST 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 RGST 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 RGS....

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....as 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 GST Circular No. 23/2021 dated 23.12.2021, also applies to the supplies made in respect of other services specified....