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An e-commerce operator (ECO) under Sec 9(5) is the deemed supplier for notified services. Time of supply for tax payable by the ECO is determined by:
ASec 12 (since goods)
BSec 13 applied to the ECO's invoice/payment
CThe underlying supplier's invoice date
DDate of customer payment to the ECO only
Answer & Solution
Correct answer: B. Sec 13 applied to the ECO's invoice/payment
1. Sec 9(5) deems the ECO as the supplier; therefore time of supply rules of Sec 13 apply with the ECO as the supplier.
2. Time of supply = earlier of date of invoice (issued by ECO to customer) or date of receipt of payment (by ECO).
3. Subject to Notf 66/2017-CT-style relief for goods advances if applicable, but Sec 9(5) covers services only.
_Source: ICAI BoS CA Final Paper 8, Ch 4 "Time of Supply", §Sec 9(5) + Sec 13_
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