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CA Final · Indirect Tax Laws · Electronic Commerce Transactions

Vistara Crafts, a registered person, supplies goods through the platform of Marketo, an e-commerce operator liable to collect tax at source under section 52. Separately, Vistara also supplies cab-booking services through the platform of Marketo, which are notified under section 9(5) so that Marketo pays the tax on them. Considering section 24, which statement is correct?

Vistara is compulsorily registrable for the goods supplied through Marketo under section 24(ix). That clause expressly excludes supplies specified under section 9(5), so the notified cab services do not themselves trigger registration. Registration due to the goods supplies is what applies.

  1. AVistara is compulsorily registrable under section 24(ix) for the goods supplied through Marketo, but the cab services notified under section 9(5) are excluded from that clauseCorrect
  2. BVistara is compulsorily registrable for the cab services under section 24(ix), but not for the goods
  3. CVistara is not required to register under section 24 for either supply, since only the operator registers
  4. DVistara is compulsorily registrable under section 24(ix) for both supplies

Explanation

Section 24(ix) covers persons supplying goods or services, other than supplies specified under section 9(5), through an operator required to collect TCS under section 52. Goods through Marketo therefore trigger compulsory registration, while the section 9(5) cab services are carved out. Option D ignores the exclusion.

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