Does tax liability u/s 9(5) come within reverse charge?

No, definition of reverse charge given in section 2(98) refers only to section 9(3) and section 9(4). Tax payment by e commerce operator in case of specified services under section 9(5) would not be a case of reverse charge but a new specie because the e commerce operator facilitates the supply through the digital network and collects payment from recipient and passes it on to supplier.

(ICAI FAQ PUBLICATION 06-09-2017 :Levy and collection of tax- FAQ NO. 26)

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