E-Commerce
Specified Services u/s 9(5) of CGST Act and u/s 5 (5) of IGST Act
The Government has notified following categories of services, the tax on which shall be paid by the ECO –
However, the persons making supply of services, other than supplies specified under subsection (5) of section 9 is allowed to take benefit of threshold limit.
Registration Limit
Electronic Commerce Operator (ECO)
