Definition of E-Commerce under GST

 

How to define e-commerce under Goods and Service Tax Law?

 

Definition of E-Commerce under GSTE-Commerce business became a wide trend in present business scenario. How to calculate GST for online business? What is E-Commerce?

 

The definition of Electronic Commerce in terms of GST Law explains as below:

 

As per GST Law, ‘electronic commerce’ shall mean the supply or receipt of goods and / or services, or transmitting of funds or data, over an electronic network, primarily the internet, by using any of the applications that rely on the internet, like but not limited to e-mail, instant messaging, shopping carts, Web services, Universal Description, Discovery and Integration (UDDI), File Transfer Protocol (FTP), and Electronic Data Interchange (EDI), whether or not the payment is conducted online and whether or not the ultimate delivery of the goods and/or services is done by the operator.



Who is an E-Commerce Operator in terms of GST Law?

 

As per Goods and Service Tax Law, an E Commerce Operator shall include every person who, directly or indirectly, owns, operates or manages an electronic platform that is engaged in facilitating the supply of any goods and/or services or in providing any information or any other services incidental to or in connection there with but shall not include persons engaged in supply of such goods and/or services on their own behalf.


                                                 


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