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Any person other than the supplier or recipient be liable to pay tax under GST?

Any person other than the supplier or recipient be liable to pay tax under GST :

 

Can any person other than the supplier or recipient be liable to pay tax under GST?

Ans. Yes, the Central/State government can specify categories of services the tax on which shall be paid by the electronic commerce operator, if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the person liable to pay tax in relation to supply of such services.

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