Question ID :
31631
E COMMERCE TRANSACTION
As per section 2(44) of the CGST Act
E - commerce means supply of goods or services both including digital products over digital or electronic network and
as per Section 2(45) of CGST Act
E- Commerce operator means any person who owns , operates or manages digital or electronic facility or platform for electronc commerce -section 2(45) of CGST Act .
Accordingly whether a person shall be considered to have e coommerce transaction if he devlop a website , through website he procure online order towards the supply of tablets having lectures in soft copy or in audio and visual form , and also provide the payment mechanism on his website .
whether such an activity covered under the definition of E- commerce transaction and such persona shall be treated as ecommerce operator . GST registration shall be taken as E Commerce operator , kindly guide us in this regard
posted by
DEEPTI DHAKAD
on
May 14 2018 12:00AM