Page 14 - CHAPTER 3 (1).cdr

Answer:- such services.
1) As per section 9(5) of CGST Act and 5(5) of IGST Act , the Government via Cool Trips does not have a physical presence in India, person liable to pay tax is the
relevant notification has notified services the tax on such supplies shall be paid by person representing the Electronic Commerce Operator -Cool Trips for any purpose in
electronic commerce operator if such services are supplied through it. Services by India
CH 3
way of transportation of passengers by a radio-taxi , motorcab, maxicab, and 14. Combine questions on Sec.9(3) RCM
Reverse Charge & ECO 2) In 2nd case if Smart Cab technologies ltd located in New York i.e. a non-taxable State person liable to pay GST in the following independent cases provided
motorcycle is one such service among the notified category.

In the given case above the liability to pay GST shall be upon Smart Cab
CCP 03.14.25.00
technologies ltd located in India.
recipient is located in the taxable territory:
territory and also does not have a representative in India then he shall appoint a
(a) Services provided by an arbitral tribunal to any business entity.
person in the taxable territory i.e. India for the purpose of paying tax and such
(b) Sponsorship services provided by a company to an individual.
person shall be liable to pay tax.
(c)Renting of immovable property service provided by the Central Government
to a business entity. (Registered under GST)
CCP 03.13.24.00 Answer:-
A hotel owner provided accommodation in Haryana, through an electronic a) Since GST on services provided or agreed to be provided by an arbitral tribunal to
commerce operator Cool Trips. The hotel owner is not liable to get registered as any business entity located in the taxable territory is payable under reverse

per the provisions of section 22(1) of the CGST Act. Who is the person liable to charge, in the given case, GST is payable by the recipient - business entity.
pay GST in this case? (b) GST on sponsorship services provided by any person to anybody corporate or
Would your answer be different if the Electronic Commerce Operator Cool Trips partnership firm located in the taxable territory is payable under reverse charge.
does not have a physical presence in India? (ICAI Study Material) Since in the given case, services have been provided to an individual, reverse
Answer:- Government may notify [on recommendations of the GST Council] specific charge provisions will not be attracted. GST is payable under forward charge by

categories of services the tax on intra state or Inter State supplies of which shall be the supplier – company.
paid through the electronic commerce operator if such services are supplied through (c) GST on services provided or agreed to be provided by the Central Government,
it. State Government, Union Territory, or local authority to any registered person
As per sec 9(5) Services by way of providing accommodation in hotels through located in the taxable territory is payable under reverse charge. Therefore, in
electronic commerce operator are specified service for the said purpose.(N/N 17/2017 the given case, reverse charge provisions will be attracted. GST is payable under
CT) reverse charge by the recipient as per entry No 5 A of N/N 3/2018 - CT (Rate)
Thus, person liable to pay GST in this case is the Electronic Commerce Operator Cool

Trips. All the provisions of the GST law shall apply to such electronic commerce
operator as if he is the supplier liable for paying the tax in relation to the supply of

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