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

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....d CIRCULAR NO. 240/34/2024-GST No. GSL/GST/S.168/B.177 Sub: Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Gujarat Goods and Services Tax Act, 2017 are supplied through their platform. Reference is invited to Circular No. 167/23/2021 - GST dated 22.12.2021 which clarified that electronic commerce oper....

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....sue as below: S. No Issue Clarification 1. Whether electronic commerce operator, required to pay tax under section 9(5) of GGST 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 GGST Act. 1. ECO, required to pay tax under section 9(5) of GGST Act, is making supplies under two counts: ....

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....x 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. 167/23/2021 - GST dated 17.12.2021, also applies to the supplies made in respect of other services specified under section 9(5) of GGST Act. 5. In view of this, it is clarified that Electronic Commerc....