GST Liability under Section 9(5) and Section 52 of CGST act

This query is : Open

MOHIT (Querist)
Follow

08 August 2024
1- in case the service provider is voluntarily registered as accommodation provider and he is providing accommodation services other than thru ECO like MMT, AIRBNB although still his overall turnover is less than 20L threshold limit, in such case who will be liability to pay GST, ECO or accommodation service provider. Is this clarified or mentioned anywhere, that such voluntarily registered service provider will continue to pay tax on his turnover including thru ECO.

2- Further, how will ECO make out whether the service provider is actually liable for registration or is it that he has just taken voluntary registration, so as to apply exclusion from 9(5) laid out in Not. 17/2017, although language used in Notification 17/2017 states that... except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act.

3- is there a clarification issued by department later on this that in case service provider being an accommodation provider or housekeeping service provider is voluntarily registered also, then the ECO is not liable for GST and he can remit the GST collected to such registered service provider to discharge his overall GST liability.