E-commerce operator status for voucher app; no reverse charge under s.9(5); TCS liability and state GST registration under s.52
Case-Laws
GST
AAR held that the Applicant's voucher-collection activity, conducted via its Freedeem app and involving receipt of consideration on behalf of merchants, constitutes electronic commerce and renders the Applicant an e-commerce operator under the GST Act. The Applicant is not liable under reverse charge mechanism u/s 9(5) because its services are lim
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =