Understanding the Third Charging Mechanism under GST

GST is widely understood to have only two charging mechanisms namely Forward Charge and Reverse Charge. But is that the complete picture.

This paper argues that Section 9(5) creates a third and distinct charging mechanism by making the Electronic Commerce Operator liable for GST, even though it is neither the supplier nor the recipient. 

Recognising this fundamentally changes how Section 9(5) should be interpreted in India's evolving digital economy.