me HE INTEGRATED GOODS AND “ a) <=yrated Goods and Services Tax Act, 2017 159 by such person (registered person) on reverse charge basis all the provisions of IGST Act shall liable for paying the t both. the recipient and apply to such recipient as if he is the person @x in relation to the supply of such goods or services or 5. Supply through Electronic commerce Section 5(5) the Gov by notification, speci operator [Section 5(5)]: According to ernment may; on the recommendations of the Council, categories of services, the tax on inter-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of IGST Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such servi es. Following persons are liable to pay tax in case of electronic commerce operator: person lible to pay tax incase of electronic commerce operator Normally {Incase of operator have a nthe Incase of operator does not have a physical presence in the taxable terttory Havea not have a representative electronic commerce Tepresentative in the said territory operation the said territory person representing such electronic commerce operator160_ ( Electronic commerce operator (Normally): Tax on iterate 9 ‘hich shall be paid by the electronic commerce operator if such PP supplied through it a (4) Incase of operator does not have a physical presence in the taxable. In case of operator does not have a physical presence in the taxable : i following are the situations: (a) Person representing electronic commerce operator: where an lect : commerce operator does not have a physical presence in the territory, any person representing such electronic comm, 1ETCE Oper, for any purpose in the taxable territory shall be liable to p ‘ay tax; (6) Person appointed to pay tax: where an electronic commerce does not have a physical presence in the taxable territory and ake not have a representative in the said territory, such electronic com operator shall appoint a person in the taxable territory for the Purpose of paying tax and such person shall be liable to pay tax. Power to grant exemption from tax [Section 6] Following are the provisions related with power to grant exemption from tax: Power to grant exemption from tax [Section 6 ] Power of Government to Exempt Power of Government to Exempt certain supply in certain circumstances {Section 6 (1)) {Section 6 (2)] (@) Power of Government to Exempt certain supply [Section 6(1)]: According to Section 6(1) where the Government is satisfied that it is necessary i public interest, it may exempt generally, either absolutely or subject t0 9% conditions as may be specified therein, goods or services or both of a specified description from the whole or any part of the tax leviable there with effect from such date as may be specified in such notification. (ii) Power of Government to Exempt in certain circumstances According to Section 6 (2) where the Governmentis satisfied that itis) in the public interest, it may, by special order in each case, under ci of an exceptional nature to be stated in such order, exempt from tax any goods or services or both on which tax is leviable. ;