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CS Executive · Tax Laws and Practice · Levy and Collection of GST

Under Section 9(5) of the CGST Act, when the Government specifies categories of services supplied through an electronic commerce operator, who pays the tax on intra-State supplies of those services?

For notified categories of services supplied through an electronic commerce operator, the operator pays the tax. The Act treats the operator as if he were the supplier liable for paying tax on those services, so neither the individual supplier nor the recipient pays it.

  1. AThe service recipient on reverse charge basis
  2. BThe individual supplier selling through the platform
  3. CThe electronic commerce operator, as if he were the supplier liable to pay taxCorrect
  4. DThe Central Government directly

Explanation

Section 9(5) provides that tax on notified categories of services supplied through an e-commerce operator is paid by the operator, and the Act applies to the operator as if he were the supplier liable to pay tax. The tax is therefore not payable by the individual supplier or by the recipient under reverse charge.

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