When services are supplied through e – commerce, for the services specified under Section 9(5), the benefit of threshold limit shall not be applicable, and the E-commerce Operator shall be liable to pay under reverse charge mechanism. Once these supplier of services crosses the threshold limit, they will be liable to pay GST under forward charge. Is my understanding correct?
In regard to the Transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle services , the GST will always be paid by the ECO. However in regard to Providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes and Services by way of house- keeping, such as plumbing, carpentering etc taxi to be paid by ECO only in case the suppliers of such services is not required to obtain registration under Section 22(1) of the CGST Act.
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