TaxTMI 
TaxTMI 
Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Tamil Nadu Goods and Services Tax Act, 2017 are supplied through their platform
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.... THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: Dr. D.JAGANNATHAN I.A.S., COMMISSIONER OF STATE TAX Circular No.7/2025 (PP6/GST-2/2025) Dated : 03.02.2025 Sub: Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Tamil Nadu Goods and Services Tax Act, 2017 are supplied th....
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....pay tax under section 9(5) of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as "TNGST Act") are not required to reverse input tax credit (ITC) in respect of supply of restaurant services through their platform (notified services under section 9(5)). In this regard, representations have been received seeking clarification regarding requirement of reversal of ITC, if any, ....
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....ch he is liable to pay tax as if he is the supplier of the said services. ii. Supply of his own services by providing his electronic platform for which he charges platform fee /commission etc. from the platform users. 2. For providing the services mentioned at 1(ii) above, the ECO procures inputs as well as input services for which he avails Input Tax Credit. 3. It has been clarifie....
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....f this, it is clarified that Electronic Commerce Operator, who is liable to pay tax under section 9(5) of the TNGST Act in respect of specified services, is not required to reverse the input tax credit on his inputs and input services proportionately under section 17(1) or section 17(2) of TNGST Act to the extent of supplies made under section 9(5) of the TNGST Act. 6. It is further clarified t....