Tag: E-commerce operator

CBIC clarification on reversal for ITC availed by electronic commerce operators CBIC issues Circular No. 240/34/2024-GST dated 31.12.2024 clarifying in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their …

CBIC clarifies  GST on service supplied by restaurants through e-commerce operators In 45th meeting of the GST Council held on 17th September, 2021 it was recommended to notify ‚Restaurant Service‛ under section 9(5) of the CGST Act, 2017. Accordingly, the tax on supplies of restaurant service supplied through …