Frequently Asked Questions

What are the special provisions for electronic commerce operators dealing in supply of services?

It is provided that the Central or a State Government may, on the recommendation of the Council, by notification, specify certain categories of services, the tax on which shall be paid by the electronic commerce operator if such services are supplied through it. Notification Nos. 17/2017-Central Tax (Rate) 14/2017-Integrated Tax (Rate) both dated 28th June, 2017 have been issued for this.

Once notification is issued, such electronic commerce operator will be deemed to be taxable person despite the fact that it is neither supplier nor recipient of service. In case such ECO does not have physical presence in the taxable territory then his representative or a person appointed by ECO will be liable to pay tax.

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