Tax on services by electronic commerce operator :
The Central Government may, on the recommendations of the Council, by notification, specify categories of services, the tax on inter-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it. All the provisions of the CGST/IGST Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services – section 5(5) of IGST Act and section 9(5) of CGST Act.
Where entire tax is payable by e-commerce operator, persons who supply goods or services or both, through such electronic commerce operator are not required to register under GST – section 24(ix) of CGST Act.
Where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax – first proviso to section 5(5) of IGST Act and section 9(5) of CGST Act.
Where an electronic commerce operator does not have a physical presence in the taxable territory and also does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax – secondproviso to section 5(5) of IGST Act and section 9(5) of CGST Act.