The exception to the general rule that "normally, the supplier of goods and services is liable to pay tax on supply, even if he does not collect from his customer i.e. recipient of supply of goods or services" shall be a

CS Executive · Tax Laws and Practice · PYQS · December 2018
The exception to the general rule that "normally, the supplier of goods and services is liable to pay tax on supply, even if he does not collect from his customer i.e. recipient of supply of goods or services" shall be applicable where there are :
(A) supply from an unregistered dealer to registered dealer
(B) specified services through an e-commerce operator
(C) both (A) and (B)
(D) none of the above

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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