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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Comments


manoj: Happened to see your well written webpage as below: https://howtoexportimport.com/Definition-of-E-Commerce-under-GST-4253.aspx Wherein it states that : 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. In this regard, I have teh following doubts , will you please assist me with a clarification . I am a practicing CA in Dubai. Question 1 : Under the above definition of Ecommerce, what is the exact meaning of the underlined portion? Question 2 : Can a Trader ( Private Limited Company) registered under GST in Kerala freely sell any items in any large quantity to any state in India? Is the any local regulatory restrictions to sell to other states without having a state registration that u are aware of ? Question 3 : If a Private Limited Company ( Trader) without keeping any Stock or shop, exclusively uses their web platform to sell their products, will it be treated like a trader or E commerce operator ? ( Trader buys from Manufacturer, and arranges logistics and delivers to the Customer )

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